Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounts Receivable, Allowance for Credit Loss

The activity in the allowance for doubtful accounts for the years ended December 31, 2022, and 2021, was as follows:


	Balance At Beginning Of Period		Provision	Write-Offs	Balance At End Of Period
Year ended December 31, 2021	$	217	42	(73)	$	186
Year ended December 31, 2022	$	186	2	(66)	$	122

Reconciliation of Basic and Diluted Net Loss per Share Attributable to Common Shareholders

The following is a reconciliation of basic and diluted net loss per share attributable to Class A and Class B common shareholders:


	Year Ended December 31,
	2022		2021
Numerator:
Loss from continuing operations	$	(9,795)	$	(4,198)
Less: Preferred stock dividends	(3,330)		(2,752)

Loss from continuing operations available to common shareholders	(13,125)		(6,950)
Income (loss) from discontinued operations, net of income taxes	40,709		(1,884)
Net income (loss) available to common shareholders	27,584		(8,834)

Denominator:
Weighted-average shares of common stock outstanding — basic and diluted	13,380		7,217







Earnings per share of common stock attributable to common shareholders:
Net income (loss) per share attributable to common shareholders - basic and diluted:
Continuing operations	$	(0.98)	$	(0.96)
Discontinued operations	3.04		(0.26)
Net income (loss) per share attributable to common shareholders - basic and diluted:	$	2.06	$	(1.22)

Schedule of Convertible Equity Shares and Restricted Stock Awards Excluded from Calculation of Diluted Net Loss per Share

The following convertible equity shares and restricted stock awards were excluded from the calculation of diluted net loss per share because their effect would have been anti-dilutive.


	Year Ended December 31,
(in thousands)	2022	2021
Convertible Emmis promissory note	1,400	2,269
Convertible Standard General promissory notes	3,088	8,725
Series A convertible preferred stock	6,105	9,845
Restricted stock awards	331	515
Total	10,924	21,354