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Document and Entity Information - shares
6 Months Ended
Jun. 30, 2019
Jul. 25, 2019
Document Type 10-Q/A  
Document Period End Date Jun. 30, 2019  
Entity Registrant Name A. H. Belo Corp  
Entity Central Index Key 0001413898  
Amendment Flag true  
Amendment Description This Amendment No. 1 on Form 10-Q/A (the "Form 10-Q/A") is being filed to amend A. H. Belo Corporation's (the "Company") Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on July 29, 2019, for the quarter ended June 30, 2019 (the "original Form 10-Q"). On March 18, 2020, the Company filed an Amendment No. 1 on Form 10-K/A (the "Form 10-K/A") to amend the Form 10-K filed with the Securities and Exchange Commission on March 14, 2019, for the fiscal year ended December 31, 2018. The Form 10-K/A was filed in order to reflect the appropriate timing of the noncash impairment charge for goodwill and long-lived assets associated with the Company's Marketing Services reporting unit and the appropriate methodology for calculation of the valuation allowance within the tax provision for 2018. In addition, on March 27, 2020, the Company filed an Amendment No. 1 on Form 10-Q/A to amend the Form 10-Q filed with the Securities and Exchange Commission on April 29, 2019, for the quarter ended March 31, 2019. This Form 10-Q/A amends the Consolidated Balance Sheet as of June 30, 2019, related to the corrections disclosed in the December 31, 2018 Form 10-K/A. In connection with the restatement, the Company re-calculated the income tax provision for the three and six months ended June 30, 2019. The Company determined using an estimated annual effective tax rate to calculate the income tax expense or benefit for 2019 interim periods was appropriate, compared to the discrete year-to-date calculation of income tax expense or benefit used in prior interim periods and in the original Form 10-Q. The Consolidated Statements of Operations for the three and six months ended June 30, 2019, were restated to reflect the re-calculated income tax provision primarily resulting from using an estimated annual effective tax rate, a reduction in other income, net for additional interest expense related to uncertain tax positions, and the reversal of amortization expense related to the Marketing Services long-lived assets impairment disclosed in the Form 10-K/A. The use of an estimated annual effective tax rate in determining the income tax provision and a correction to the calculation of uncertain tax positions resulted in adjustments to other accrued expense, deferred income taxes, net, and other liabilities in the Consolidated Balance Sheet as of June 30, 2019. In addition, in the third quarter of 2019, the Company determined that a new line of business associated with its acquisition of Cubic Creative, Inc. on April 1, 2019, where the Company acted as an agent was incorrectly accounted for in the original Form 10-Q. In the three and six months ended June 30, 2019, revenue and expense were immaterially overstated by the same amount, resulting in no impact to operating income (loss), net income (loss), retained earnings or earnings per share. The Company corrected this error and the restated Consolidated Statements of Operations for the three and six months ended June 30, 2019, reflect the revised amounts. See the Notes to the Consolidated Financial Statements, Note 2 – Restatement of Financial Statements, for additional information. In connection with the identification of these issues that led to the restatements described in this Form 10-Q/A, management of the Company re-evaluated the effectiveness of the Company's disclosure controls and procedures as of the end of the period covered by this report. As a result, management concluded that as of the end of the period covered by this report, due to material weaknesses in internal control over financial reporting described in Management's Report on Internal Control Over Financial Reporting in the Company's Annual Report on Form 10-K/A for the year ended December 31, 2018, the Company's disclosure controls and procedures were not effective. See Part I, Item 4. Except for the items noted herein, no other changes have been made to the original Form 10-Q. This Form 10-Q/A has not been updated for events occurring after the filing of the original Form 10-Q and no attempt has been made in this Form 10-Q/A to modify or update other disclosures as presented in the original filing of the Form 10-Q, except as disclosed in Note 15 – Subsequent Events and Part II, Item 1A. Risk Factors. The following sections have been amended as a result of the restatement: • Part I, Item 1. Financial Information • Part I, Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations • Part I, Item 4. Controls and Procedures No other significant changes have been made to the original Form 10-Q except: • The updating throughout this report of references to Form 10-Q to Form 10-Q/A • The re-numbering throughout this report of references to the Notes to the Consolidated Financial Statements to reflect the addition of Note 2 In accordance with applicable SEC rules, this Form 10-Q/A includes certifications from our Chief Executive Officer and Principal Financial Officer dated as of the date of this filing.  
Document Fiscal Year Focus 2019  
Document Fiscal Period Focus Q2  
Current Fiscal Year End Date --12-31  
Title of 12(b) Security Series A Common Stock, $.01 par value  
Trading Symbol AHC  
Security Exchange Name NYSE  
Entity Filer Category Accelerated Filer  
Entity Interactive Data Current Yes  
Entity Small Business true  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Current Reporting Status Yes  
Series A    
Entity Common Stock, Shares Outstanding   18,994,145
Series B    
Entity Common Stock, Shares Outstanding   2,469,508