v3.23.3

INTANGIBLE ASSETS AND GOODWILL (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Changes in Broadcasting License | The following table presents the changes in the carrying value of broadcasting licenses. Refer to Note 2, Business Combinations, and Note 14, Assets Held For Sale, for additional information.
Broadcast Licenses Carrying Amount |  | September 30, 2023 |  | December 31, 2022
|  | (amounts in thousands)
Broadcasting licenses balance as of January 1, |  | $ | 2,089,226 |  |  | $ | 2,251,546 |
Disposition of radio stations (See Note 2) |  | (4,956) |  |  | (4,377) |
Acquisitions (See Note 2) |  | — |  |  | 2,002 |
Loss on impairment |  | (390,600) |  |  | (159,089) |
Assets held for sale (See Note 14) |  | — |  |  | (856) |
Ending period balance |  | $ | 1,693,670 |  |  | $ | 2,089,226 |
Schedule of Changes in Goodwill | The following table presents the changes in goodwill. Refer to Note 2, Business Combinations, for additional information.
Goodwill Carrying Amount | September 30, 2023 |  | December 31, 2022
| (amounts in thousands)
Goodwill balance before cumulative loss on impairment as of January 1, | $ | 1,062,588 |  |  | $ | 1,062,723 |
Accumulated loss on impairment as of January 1, | (998,673) |  |  | (980,547) |
Goodwill beginning balance after cumulative loss on impairment as of January 1, | 63,915 |  |  | 82,176 |
Loss on impairment | — |  |  | (18,126) |
Measurement period adjustments to acquired goodwill | — |  |  | (135) |
Ending period balance | $ | 63,915 |  |  | $ | 63,915 |
Schedule of Assumptions and Estimates for Broadcasting Licenses Impairment Testing | The following table reflects the estimates and assumptions used in the interim and annual broadcasting licenses impairment assessments of each year.
Estimates and Assumptions |  | Third Quarter 2023 |  | Second Quarter 2023 |  | Fourth Quarter 2022 |  |
Discount rate |  | 10.0 | % |  | 9.5 | % |  | 9.5 | % |  |
Operating profit margin ranges for average stations in markets where the Company operates |  | 18% to 32% |  | 18% to 32% |  | 18% to 33% |  |
Forecasted growth rate range of the Company's markets |  | -2.0% to 0% |  | 0 | % |  | 0% to 0.6% |  |
Schedule of Assumptions and Estimates for Goodwill Impairment Testing | The following table reflects the estimates and assumptions used in the interim and annual goodwill impairment assessments.
Estimates and Assumptions | Third Quarter 2023 |  | Second Quarter 2023 |  | Fourth Quarter 2022 |
Discount rate - podcast reporting unit | 11.5 | % |  | 11.5 | % |  | 11.0 | % |

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