v3.24.1

INTANGIBLE ASSETS AND GOODWILL (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of the Changes in Broadcasting License | The following table presents the changes in the carrying value of broadcasting licenses. Refer to Note 3, Acquisitions and Dispositions, and Note 20, Assets Held for Sale, for additional information.
|  | As of December 31,
Broadcasting Licenses Carrying Amount |  | 2023 |  | 2022
|  | (amounts in thousands)
Broadcasting licenses balance as of January 1, |  | $ | 2,089,226 |  |  | $ | 2,251,546 |
Disposition of radio stations (see Note 3) |  | (4,956) |  |  | (4,377) |
Acquisitions (see Note 3) |  | — |  |  | 2,002 |
Loss on impairment (See Note 12) |  | (1,289,499) |  |  | (159,089) |
Assets held for sale (see Note 20) |  | — |  |  | (856) |
Ending period balance |  | $ | 794,771 |  |  | $ | 2,089,226 |
Schedule of Changes in Goodwill | The following table presents the changes in goodwill. Refer to Note 3, Acquisitions and Dispositions, for additional information.
|  | As of December 31,
Goodwill Carrying Amount |  | 2023 |  | 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 (see Note 12) |  | — |  |  | (18,126) |
Measurement period adjustments to acquired goodwill |  | — |  |  | (135) |
Ending period balance |  | $ | 63,915 |  |  | $ | 63,915 |
Goodwill, net of cumulative loss on impairment |  |  |  |
Goodwill balance before cumulative loss on impairment as of December 31, |  | $ | 1,062,588 |  |  | $ | 1,062,588 |
Accumulated loss on impairment as of December 31, |  | (998,673) |  |  | (998,673) |
Goodwill ending balance as of December 31, |  | $ | 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 |  |  |
| Fourth Quarter 2023 |  | Third Quarter 2023 |  | Second Quarter 2023 |  | Fourth Quarter 2022 |  | Third Quarter 2022 |  |  |
Discount rate | 15.00 | % |  | 10.00 | % |  | 9.50 | % |  | 9.50 | % |  | 9.50 | % |  |  |
Operating profit margin ranges for average stations in markets where the Company operates | 15% to 31% |  | 18% to 32% |  | 18% to 32% |  | 18% to 33% |  | 20% to 33% |  |  |
Forecasted growth rate (including long-term growth rate) range of the Company's markets | (2.5)% to 0% |  | (2.0)% to 0% |  | 0% to 1% |  | 0.0% to 0.6% |  | 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 of each year:
Estimates and Assumptions |  |  |  | Fourth Quarter 2023 |  | Third Quarter 2023 |  | Second Quarter 2023 |  | Fourth Quarter 2022 |  | Third Quarter 2022 |  |  |  |  |  |
Discount rate - podcast reporting unit |  |  |  | 16.0 | % |  | 11.5 | % |  | 11.5 | % |  | 11.0 | % |  | 11.0 | % |  |  |  |  |  |
Discount rate - QLGG reporting unit |  |  |  | not applicable |  | not applicable |  | not applicable |  | not applicable |  | 13.0 | % |  |  |  |  |  |
Schedule of Software and Other Intangible Assets | The table below presents software and other intangible assets carried on the Company's consolidated balance sheet:
| Definite-Lived Intangibles |  |
| As of December 31, 2023 |  | As of December 31, 2022 |  |
| Asset |  | Accumulated Amortization |  | Net |  | Asset |  | Accumulated Amortization |  | Net |  | Period Of Amortization
| (amounts in thousands) |  |
Deferred contracts(1) | $ | 1,253 |  |  | $ | 1,253 |  |  | $ | — |  |  | $ | 1,362 |  |  | $ | 1,362 |  |  | $ | — |  |  | Term of contract
Software costs | 218,190 |  |  | 89,062 |  |  | 129,128 |  |  | 200,273 |  |  | 48,444 |  |  | 151,829 |  |  | 3 to 7 years
Advertiser lists and customer relationships (1) | 31,674 |  |  | 31,652 |  |  | 22 |  |  | 31,674 |  |  | 30,973 |  |  | 701 |  |  | 3 to 5 years
Other definite-lived assets(1) | 26,762 |  |  | 16,278 |  |  | 10,484 |  |  | 26,761 |  |  | 15,095 |  |  | 11,666 |  |  | Term of contract
Total definite-lived intangibles | $ | 277,879 |  |  | $ | 138,245 |  |  | $ | 139,634 |  |  | $ | 260,070 |  |  | $ | 95,874 |  |  | $ | 164,196 |  |  |
(1)Deferred contracts, advertiser list and customer relationships and other definite-lived assets are recorded in Other assets on the balance sheet.
Schedule of Finite-Lived Intangible Assets Amortization Expense | The following table presents the various categories of amortization expense:
|  | Year Ended December 31,
Amortization Expense |  | 2023 |  | 2022 |
|  | (amounts in thousands)
Software Costs |  | $ | 40,639 |  |  | $ | 24,888 |  |
Definite-lived assets |  | 2,004 |  |  | 7,798 |  |
Total |  | $ | 42,643 |  |  | $ | 32,686 |  |
Schedule of Future Estimated Amortization Expense | The following table presents the Company’s estimate of amortization expense, for each of the five succeeding years for: (i) software costs; and (ii) definite-lived assets:
Future Amortization Expense |  | Definite-Lived Assets
Years ending December 31, |  |
2024 |  | $ | 55,584 |
2025 |  | 44,552 |
2026 |  | 21,880 |
2027 |  | 7,015 |
2028 |  | 4,402 |
Thereafter |  | 6,201 |
Total |  | $ | 139,634 |

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