v3.24.2.u1

INTANGIBLE ASSETS AND GOODWILL (Tables) | 6 Months Ended
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Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Indefinite-Lived Intangible Assets | The following table presents the changes in the carrying value of broadcasting licenses. Refer to Note 2, Dispositions, and Note 16, Assets Held for Sale, for additional information.
Broadcast Licenses Carrying Amount |  | June 30, 2024 |  | December 31, 2023
|  | (amounts in thousands)
Broadcasting licenses balance as of January 1, |  | $ | 794,771 |  |  | $ | 2,089,226 |
Disposition of radio stations (See Note 2) |  | — |  |  | (4,956) |
Loss on impairment |  | — |  |  | (1,289,499) |
Ending period balance |  | $ | 794,771 |  |  | $ | 794,771 |
Schedule of Changes in Goodwill | The following table presents the changes in goodwill. Refer to Note 2, Dispositions, for additional information.
Goodwill Carrying Amount | June 30, 2024 |  | December 31, 2023
| (amounts in thousands)
Goodwill balance before cumulative loss on impairment as of January 1, | $ | 1,062,588 |  |  | $ | 1,062,588 |
Accumulated loss on impairment as of January 1, | (998,673) |  |  | (998,673) |
Ending period balance (1) | $ | 63,915 |  |  | $ | 63,915 |
(1)The Company’s goodwill carrying amount as of June 30, 2024 is limited to the goodwill acquired in the 2019 acquisitions of Cadence13 and Pineapple Street, the 2021 acquisition of Podcorn totaling approximately $64.0 million allocated to the podcast reporting unit and the 2021 acquisition of AmperWave which was not significant. At December 1, 2023, the Company’s annual impairment assessment date, the podcast reporting unit fair value approximated its carrying value, as such, no impairment was needed.
Schedule of estimates and assumptions used in the interim broadcasting licenses impairment assessments | The following table reflects the estimates and assumptions used in the interim broadcasting licenses impairment assessments of each specified period.
Estimates and Assumptions |  |  |  |  |  | Second Quarter 2023 |  |  |  |
Discount rate |  |  |  |  |  | 9.5 | % |  |  |  |
Operating profit margin ranges for average stations in markets where the Company operates |  |  |  |  |  | 18% to 32% |  |  |  |
Forecasted growth rate range of the Company's markets |  |  |  |  |  | 0 | % |  |  |  |

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