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Depreciation and Amortization
9 Months Ended
Sep. 30, 2021
Depreciation, Depletion and Amortization [Abstract]  
Depreciation and Amortization Depreciation and Amortization
The Company includes all categories of depreciation and amortization on a separate line in its Condensed Consolidated Statements of Income and Comprehensive Income. The amounts of depreciation and amortization expense excluded from the following operating expenses in its Condensed Consolidated Statements of Income and Comprehensive Income are:
Three Months Ended
September 30,
Nine Months Ended
September 30,
2021202020212020
Direct advertising expenses$80,068 $57,556 $192,816 $176,395 
General and administrative expenses1,068 1,126 3,338 3,558 
Corporate expenses3,164 2,555 9,517 7,595 
$84,300 $61,237 $205,671 $187,548 
The increase in the amount of depreciation and amortization expense excluded from direct advertising expense for the three and nine months ended September 30, 2021 as compared to September 30, 2020 is due to the revision in the cost estimate included in the calculation of asset retirement obligations during the period.