v3.19.3.a.u2

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense (benefit) from continuing operations computed using the United States federal statutory rates is reconciled to the reported income tax expense (benefit) from continuing operations as follows:

			Years Ended December 31,
			2019						2018						2017
			(amounts in thousands)
Federal statutory income tax rate			21		%				21		%				35		%
Computed tax expense at federal statutory rates on income before income taxes			$	(80,432)					$	(77,016)					$	(8,425)
State income tax expense, net of federal benefit			13,661						(4,779)						23,045
Goodwill impairment			98,910						64,465						—
Valuation allowance current year activity			(321)						(2,593)						2,395
Tax impact of share-based awards			950						872						1,383
Transaction costs			105						391						8,477
Recognized gain on Exchange Transactions			—						—						6,435
U.S. federal income tax reform			—						883						(291,497)
Tax benefit shortfall associated with share-based awards			—						—						—
Taxable gain on sale of radio stations			—						5,511						—
Nondeductible expenses and other			4,333						8,113						1,102
Income taxes			$	37,206					$	(4,153)					$	(257,085)

Schedule of Components of Income Tax

The table does not include income tax expense from discontinued operations of $0.7 million and $0.5 million in 2018 and 2017, respectively.

			Years Ended December 31,
			2019						2018						2017
Current:
Federal			$	20,751					$	38,481					$	5,178
State			11,685						17,836						1,289
Total current			32,436						56,317						6,467
Deferred:
Federal			(837)						(37,678)						(295,467)
State			5,607						(22,792)						31,915
Total deferred			4,770						(60,470)						(263,552)
Total income taxes (benefit)			$	37,206					$	(4,153)					$	(257,085)

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities as of December 31, 2019 and 2018, are as detailed below.

			December 31,
			2019						2018
			(amounts in thousands)
Deferred tax assets:
Federal and state income tax loss carryforwards			70,982						81,368
Share-based compensation			4,221						3,382
Investments - impairments			350						347
Lease rental obligations			4,709						15,080
Deferred compensation			10,253						9,097
Deferred gain on tower transaction			—						1,732
Debt fair value adjustment			4,987						4,390
Reserves			—						—
Property, equipment and certain intangibles (other than broadcasting licenses and goodwill)			—						—
Lease liability			77,722						—
Employee benefits			2,011						2,396
Provision for doubtful accounts			4,671						4,406
Other non-current			2,432						5,799
Total deferred tax assets before valuation allowance			182,338						127,997
Valuation allowance			(25,440)						(25,761)
Total deferred tax assets			$	156,898					$	102,236
Deferred tax liabilities:
Advertiser broadcasting obligations			$	—					$	47
Lease ROU asset			(69,243)						—
Property, equipment and certain intangibles			(43,788)						(49,662)
Broadcasting licenses and goodwill			(593,525)						(598,603)
Total deferred tax liabilities			$	(706,556)					$	(648,218)
Total net deferred tax liabilities			$	(549,658)					$	(545,982)

Summary of Valuation Allowance

The following table presents the changes in the deferred tax asset valuation allowance for the periods indicated:

Year Ended						Balance at Beginning of Year						Increase (Decrease) Charged (Credited) to Income Taxes (Benefit)						Increase (Decrease) Charged (Credited) to Balance Sheet						Purchase Accounting						Balance At End Of Year
						(amounts in thousands)
December 31, 2019						$	25,761					$	(321)					$	—					$	—					$	25,440
December 31, 2018						37,154						(11,393)						—						—						25,761
December 31, 2017						12,861						17,785						151						6,357						37,154

Schedule of Liabilities For Uncertain Tax

The Company’s liabilities for uncertain tax positions are reflected in the following table:

			December 31,
			2019						2018
			(amounts in thousands)
Liabilities for uncertain tax positions
Tax			$	—					$	370
Total			$	—					$	370

Schedule of Expense Income For Uncertain Tax Positions

The following table presents the expense (income) for uncertain tax positions, which amounts were reflected in the consolidated statements of operations as an increase (decrease) to income tax expense:

			Years Ended December 31,
			2019						2018						2017
			(amounts in thousands)
Tax expense (income)			$	—					$	—					$	—
Interest and penalties (income)			—						—						—
Total income taxes (benefit) from uncertain tax positions			$	—					$	—					$	—

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible

The following table presents the gross amount of changes in unrecognized tax benefits:

			Years Ended December 31,
			2019						2018						2017
			(amounts in thousands)
Beginning of year balance			$	(7,285)					$	(7,820)					$	(7,138)
Prior year positions
Gross Increases			—						—						(710)
Gross Decreases			—						—						—
Current year positions
Gross Increases			—						—						—
Gross Decreases			—						—						—
Settlements with tax authorities			—						—						—
Reductions due to statute lapse			566						535						28
End of year balance			$	(6,719)					$	(7,285)					$	(7,820)
Ending liability balance included above that was reflected as an offset to deferred tax assets			$	(6,719)					$	(6,915)					$	(7,110)

Schedule of Income Tax Payments and Refunds

The following table provides the amount of income tax payments and income tax refunds for the periods indicated:

			Years Ended December 31,
			2019						2018						2017
			(amounts in thousands)
Federal and state income tax payments			$	39,100					$	54,217					$	2,030

Summary of Operating Loss Carryforwards

The NOLs in the following table reflect an estimate of the NOLs for the 2019 tax filing year as these returns will not be filed until later in 2020:

Net Operating Losses

December 31, 2019

NOLs

NOL Expiration Period

(amounts in thousands)

(in years)

Federal NOL carryforwards

$

214,387

2030 to 2033

State NOL carryforwards

$

502,156

2020 to 2035

X

- Definition

Tabular disclosure of company's expense and income for uncertain tax positions.

+ References

No definition available.

+ Details

Name:	etm_ScheduleOfExpenseIncomeForUncertainTaxPositionsTableTextBlock
Namespace Prefix:	etm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of company's income tax payments nad refufnds from various jurisdictions.

+ References

No definition available.

+ Details

Name:	etm_ScheduleOfIncomeTaxPaymentsAndRefundsTableTextBlock
Namespace Prefix:	etm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of company's liabilities for uncertain tax positions.

+ References

No definition available.

+ Details

Name:	etm_ScheduleOfLiabilitiesForUncertainTaxPositionsTableTextBlock
Namespace Prefix:	etm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319

+ Details

Name:	us-gaap_SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration