SUBSEQUENT EVENTS	12 Months Ended
Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Events occurring after December 31, 2023, and through the date that these consolidated financial statements were issued, were evaluated to ensure that any subsequent events that met the criteria for recognition have been included. Bankruptcy Proceedings On February 20, 2024, the Bankruptcy Court entered an order confirming the Plan and the Disclosure Statement in connection with the Chapter 11 Cases previously filed by the Company and certain of its direct and indirect subsidiaries (together with the Company, the “Debtors”) on the Petition Date. The Chapter 11 Cases are being administered under the caption In re: Audacy, Inc., et. al, Case No. 24-90004 (CML). The Plan was supported by the Restructuring Support Agreement with a supermajority of the Consenting Lenders, under which the Consenting Lenders agreed to, among other things, vote in favor of the Plan. The Plan’s effectiveness is subject to certain conditions, including the receipt of approval from the FCC for the emergence of the Debtors from Chapter 11 protection and their expected ownership. See "Business—Current Bankruptcy Proceedings” in Part I, Item 1, Risk Factors—Risks Related to the Restructuring" in Part I, Item 1A and "Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Part II, Item 7, and Note 1, Basis of Presentation, for additional information about the Plan and the Chapter 11 Cases. Debtors-in-Possession Facility On January 9, 2024, Audacy Capital Corp. and certain of the Company’s subsidiaries entered into the $32.0 million DIP Facility pursuant to the DIP Credit Agreement. See "Management’s Discussion and Analysis of Financial Condition and Results of Operations—Postpetition Debt (Pendency of Chapter 11 Cases)—Debtors-in-Possession Facility” in Part II, Item 7 and Note 10, Long-Term Debt for additional information about the DIP Facility. New Receivables Facility On January 9, 2024, the Company amended its Old Receivables Facility to, among other things, increase the available financing limit from $75.0 million to $100.0 million and extend the facility revolving period termination date from July 15, 2024 to January 9, 2026 and remove the financial covenants for the period for the Chapter 11 Cases. See "Management’s Discussion and Analysis of Financial Condition and Results of Operations—Postpetition Debt (Pendency of Chapter 11 Cases—New Receivables Facility” in Part II, Item 7 and Note 10, Long-Term Debt. BMI Settlement On January 31, 2024, the Company entered into a settlement agreement (the “Settlement Agreement”) with Broadcast Music, Inc. (“BMI”) and Otis Parent, Inc. (“Otis”) relating to the Company's ownership of certain shares of BMI common stock and certain license fees owed by the Company to BMI. The Bankruptcy Court approved the Settlement Agreement on February 6, 2024. As provided in the Settlement Agreement, the Company submitted lost security affidavits to BMI, and BMI reissued new stock certificates to the Company representing certain of the Company's shares in BMI. The Company submitted the reissued stock certificates to BMI’s paying agent in connection with BMI’s sale to and merger with New Mountain Capital, L.L.C., an affiliate of Otis, and received $25.5 million in merger consideration for the shares. The Company will submit additional lost security affidavits to BMI at certain specified dates in respect of certain additional BMI shares owned by the Company and, subject to certain additional conditions in the Agreement, BMI may reissue new stock certificates in respect of such shares, which the Company may submit to BMI’s paying agent for an additional $13.7 million in merger consideration. Pursuant to the Agreement, the Company also paid BMI $0.6 million in settlement of a portion of license fees that BMI claimed as unpaid. A remaining $9.3 million in fees claimed by BMI as unpaid are the subject of settlement discussions between the Company and BMI. This balance includes BMI's invoices for the fourth quarter of 2023 and for January 2024 that were accrued by the Company but were unpaid as of the Petition Date. Disposition During the first quarter of 2024, the Company completed the sales of land, building and equipment located in Boston, Massachusetts for aggregate proceeds of $14.4 million. The Company recognized net gains on the sales, net of commissions and other expenses, of $12.9 million.

On February 20, 2024, the Bankruptcy Court entered an order confirming the Plan and the Disclosure Statement in connection with the Chapter 11 Cases previously filed by the Company and certain of its direct and indirect subsidiaries (together with the Company, the “Debtors”) on the Petition Date. The Chapter 11 Cases are being administered under the caption In re: Audacy, Inc., et. al, Case No. 24-90004 (CML). The Plan was supported by the Restructuring Support Agreement with a supermajority of the Consenting Lenders, under which the Consenting Lenders agreed to, among other things, vote in favor of the Plan. The Plan’s effectiveness is subject to certain conditions, including the receipt of approval from the FCC for the emergence of the Debtors from Chapter 11 protection and their expected ownership.

See "Business—Current Bankruptcy Proceedings” in Part I, Item 1, Risk Factors—Risks Related to the Restructuring" in Part I, Item 1A and "Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Part II, Item 7, and Note 1, Basis of Presentation, for additional information about the Plan and the Chapter 11 Cases.

On January 9, 2024, Audacy Capital Corp. and certain of the Company’s subsidiaries entered into the $32.0 million DIP Facility pursuant to the DIP Credit Agreement. See "Management’s Discussion and Analysis of Financial Condition and Results of Operations—Postpetition Debt (Pendency of Chapter 11 Cases)—Debtors-in-Possession Facility” in Part II, Item 7 and Note 10, Long-Term Debt for additional information about the DIP Facility.

On January 9, 2024, the Company amended its Old Receivables Facility to, among other things, increase the available financing limit from $75.0 million to $100.0 million and extend the facility revolving period termination date from July 15, 2024 to January 9, 2026 and remove the financial covenants for the period for the Chapter 11 Cases. See "Management’s Discussion and Analysis of Financial Condition and Results of Operations—Postpetition Debt (Pendency of Chapter 11 Cases—New Receivables Facility” in Part II, Item 7 and Note 10, Long-Term Debt.

As provided in the Settlement Agreement, the Company submitted lost security affidavits to BMI, and BMI reissued new stock certificates to the Company representing certain of the Company's shares in BMI. The Company submitted the reissued stock certificates to BMI’s paying agent in connection with BMI’s sale to and merger with New Mountain Capital, L.L.C., an affiliate of Otis, and received $25.5 million in merger consideration for the shares. The Company will submit additional lost security affidavits to BMI at certain specified dates in respect of certain additional BMI shares owned by the Company and, subject to certain additional conditions in the Agreement, BMI may reissue new stock certificates in respect of such shares, which the Company may submit to BMI’s paying agent for an additional $13.7 million in merger consideration. Pursuant to the Agreement, the Company also paid BMI $0.6 million in settlement of a portion of license fees that BMI claimed as unpaid. A remaining $9.3 million in fees claimed by BMI as unpaid are the subject of settlement discussions between the Company and BMI. This balance includes BMI's invoices for the fourth quarter of 2023 and for January 2024 that were accrued by the Company but were unpaid as of the Petition Date.

During the first quarter of 2024, the Company completed the sales of land, building and equipment located in Boston, Massachusetts for aggregate proceeds of $14.4 million. The Company recognized net gains on the sales, net of commissions and other expenses, of $12.9 million.