v3.24.1

ACCOUNTS RECEIVABLE AND RELATED ALLOWANCE FOR DOUBTFUL ACCOUNTS AND SALES RESERVES | 12 Months Ended
--- | ---
Dec. 31, 2023
Receivables [Abstract] |
ACCOUNTS RECEIVABLE AND RELATED ALLOWANCE FOR DOUBTFUL ACCOUNTS AND SALES RESERVES | ACCOUNTS RECEIVABLE AND RELATED ALLOWANCE FOR DOUBTFUL ACCOUNTS AND SALES RESERVES Accounts receivable are primarily attributable to advertising which has been provided and for which payment has not been received from the advertiser. Accounts receivable are net of agency commissions and an estimated allowance for doubtful accounts and sales reserves. Estimates of the allowance for doubtful accounts and sales reserves are recorded based on management’s judgment of the collectability of the accounts receivable based on historical information, relative improvements or deterioration in the age of the accounts receivable, changes in current economic conditions, and expectations of future credit losses. The accounts receivable balances, and the allowance for doubtful accounts and sales reserves, are presented in the following table:
|  | As of December 31,
Net Accounts Receivable |  | 2023 |  | 2022
|  | (amounts in thousands)
Accounts receivable |  | $ | 264,933 |  |  | $ | 270,781 |
Allowance for doubtful accounts and sales reserves |  | (6,845) |  |  | (9,424) |
Accounts receivable, net of allowance for doubtful accounts and sales reserves |  | $ | 258,088 |  |  | $ | 261,357 |
The following table presents the changes in the allowance for doubtful accounts:
Changes in Allowance for Doubtful Accounts
Year Ended |  | Balance At Beginning Of Year |  | Additions Charged To Costs And Expenses |  | Deductions From Reserves |  | Balance At End Of Year
|  | (amounts in thousands)
December 31, 2023 |  | $ | 6,302 |  |  | $ | 2,376 |  |  | $ | (3,806) |  |  | $ | 4,872 |
December 31, 2022 |  | $ | 9,949 |  |  | $ | 506 |  |  | $ | (4,153) |  |  | $ | 6,302 |
In the course of arriving at practical business solutions to various claims arising from the sale to advertisers of various services and products, the Company estimates sales allowances. The Company records a provision against revenue for estimated sales adjustments in the same period the related revenues are recorded or when current information indicates additional allowances are required. These estimates are based on the Company’s historical experience, specific customer information and current economic conditions. If the historical data utilized does not reflect management’s expected future performance, a change in the allowance is recorded in the period such determination is made. The balance of sales reserves is reflected in the accounts receivable, net of allowance for doubtful accounts line item on the consolidated balance sheets. The following table presents the changes in the sales reserves:
Changes in Allowance for Sales Reserves
Year Ended |  | Balance At Beginning Of Year |  | Additions Charged To Revenues |  | Deductions From Reserves |  | Balance At End Of Year
|  | (amounts in thousands)
December 31, 2023 |  | $ | 3,122 |  |  | $ | 4,500 |  |  | $ | (5,649) |  |  | $ | 1,973 |
December 31, 2022 |  | $ | 5,135 |  |  | $ | 4,324 |  |  | $ | (6,337) |  |  | $ | 3,122 |

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration