v3.22.4

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

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,
			2022						2021						2020
			(amounts in thousands)
Federal statutory income tax rate			21		%				21		%				21		%
Computed tax expense at federal statutory rates on income before income taxes			$	(37,999)					$	(800)					$	(68,602)
State income tax expense, net of federal benefit			(6,666)						(502)						(18,538)
Goodwill impairment			3,807						—						—
Valuation allowance current year activity			—						—						—
Tax impact of share-based awards			832						626						1,424
Transaction costs			—						43						19
Rate change related to NOL carryback			—						(2,353)						—
Nondeductible expenses and other			(249)						2,748						1,818
Income taxes			$	(40,275)					$	(238)					$	(83,879)

Schedule of Components of Income Tax

Income tax expense (benefit) for each year is summarized in the table below.

			Years Ended December 31,
			2022						2021						2020
Current:			(amounts in thousands)
Federal			$	(5,746)					$	(15,135)					$	(5,542)
State			2,622						934						(1,359)
Total current			(3,124)						(14,201)						(6,901)
Deferred:
Federal			(26,018)						15,545						(54,886)
State			(11,133)						(1,582)						(22,092)
Total deferred			(37,151)						13,963						(76,978)
Total income taxes (benefit)			$	(40,275)					$	(238)					$	(83,879)

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities as of December 31, 2022 and 2021, are as detailed below.

			December 31,
			2022						2021
			(amounts in thousands)
Deferred tax assets:
Federal and state income tax loss carryforwards			$	71,349					$	72,600
Share-based compensation			2,983						3,636
Investments - impairments			350						350
Lease rental obligations			3						2,232
Deferred compensation			6,489						8,756
Interest Expense Limitation Carryforward			34,525						13,580
Debt fair value adjustment			1,156						1,429
Reserves			551						551
Lease liability			63,335						68,512
Employee benefits			2,151						2,046
Provision for doubtful accounts			2,514						4,023
Other non-current			—						5,106
Total deferred tax assets before valuation allowance			185,406						182,821
Valuation allowance			(20,158)						(21,249)
Total deferred tax assets			$	165,248					$	161,572
Deferred tax liabilities:
Lease ROU asset			(56,283)						(61,240)
Property, equipment and certain intangibles			(48,159)						(46,668)
Broadcasting licenses and goodwill			(507,176)						(541,329)
Other non-current			(7,008)						—
Total deferred tax liabilities			$	(618,626)					$	(649,237)
Total net deferred tax liabilities			$	(453,378)					$	(487,665)

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, 2022						$	21,249					$	(1,091)					$	—					$	—					$	20,158
December 31, 2021						24,399						(3,151)						—						—						21,249
December 31, 2020						25,440						(1,041)						—						—						24,399

Schedule of Liabilities for Uncertain Tax

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

			December 31,
			2022						2021
			(amounts in thousands)
Liabilities for uncertain tax positions
Interest and penalties			$	(297)					$	156
Total			$	(297)					$	156

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,
			2022						2021						2020
			(amounts in thousands)
Interest and penalties (income)			(297)						156						868
Total income taxes (benefit) from uncertain tax positions			$	(297)					$	156					$	868

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,
			2022						2021						2020
			(amounts in thousands)
Beginning of year balance			$	(6,204)					$	(6,488)					$	(6,719)
Prior year positions
Reductions due to statute lapse			463						284						231
End of year balance			$	(5,741)					$	(6,204)					$	(6,488)
Ending liability balance included above that was reflected as an offset to deferred tax assets			$	(5,741)					$	(6,204)					$	(6,488)

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,
			2022						2021						2020
			(amounts in thousands)
Federal and state income tax payments (refunds)			$	(14,554)					$	(300)					$	2,724

Summary of Operating Loss Carryforwards

The NOLs in the following table reflect an estimate of the NOLs for the 2022 tax filing year as these returns will not be filed until later in 2023:

			Net Operating Losses
			December 31, 2022
			NOLs						NOL Expiration Period
			(amounts in thousands)						(in years)
Federal NOL carryforwards			$	224,007					2030 to indefinite
State NOL carryforwards			$	509,618					2022 to indefinite
Interest Expense limitation carryforward			$	129,446					Indefinite

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