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Accounts Receivable
6 Months Ended
Jun. 30, 2011
Receivables [Abstract]  
Loans Notes Trade And Other Receivables Disclosure Text Block

3.       ACCOUNTS RECEIVABLE AND RELATED ALLOWANCE FOR DOUBTFUL ACCOUNTS

 

       Accounts receivable are primarily attributable to advertising that has aired on the Company's radio stations, but for which payment has not been collected, net of agency commissions and an estimated allowance for doubtful accounts. Estimates of the allowance for doubtful accounts are recorded based on management's judgment of the collectability of the accounts receivable based on historical information, relative improvements or deteriorations in the age of the accounts receivable and changes in current economic conditions.

 

The accounts receivable balances and reserve for doubtful accounts are presented in the following table as of the periods indicated:

 

 June 30, December 31,
 2011 2010
 (amounts in thousands)
      
Accounts receivable$78,078 $74,024
Allowance for doubtful accounts (3,231)  (3,127)
Accounts receivable, net of allowance for doubtful accounts$74,847 $70,897

See the table in Note 6 for the amounts outstanding as of the periods indicated for: (1) accounts receivable credits; and (2) unearned revenues.