SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of changes in accumulated other comprehensive income (loss), by component

Changes in accumulated other comprehensive income (loss), by component, were as follows (in thousands):

	Projected
	Pension and
	Postretirement Benefit		Translation
	Obligations		Adjustment		Other		Total
Balance at December 31, 2018	$	2,287	$	(4,035)	$	139	$	(1,609)
Unrecognized actuarial gain (loss), net of tax of $0.1 million		(445)		—		—		(445)
Foreign currency translation adjustment		—		(1,041)		—		(1,041)
Interest rate swap		—		—		(187)		(187)
Balance at December 31, 2019		1,842		(5,076)		(48)		(3,282)
Unrecognized actuarial gain (loss), net of tax of $0.1 million		(2,412)		—		—		(2,412)
Foreign currency translation adjustment		—		37		—		37
Interest rate swap		—		—		(101)		(101)
Reclassification of foreign currency losses on assets held for sale		—		6,036		—		6,036
Balance at December 31, 2020		(570)		997		(149)		278
Unrecognized actuarial gain (loss), net of tax of $(0.1) million		5,014		—		—		5,014
Foreign currency translation adjustment		—		(689)		—		(689)
Interest rate swap		—		—		170		170
Balance at December 31, 2021	$	4,444	$	308	$	21	$	4,773

Schedule of assets and liabilities of the Company measured at fair value on a recurring basis

	December 31, 2021
	Significant Other
	Quoted Prices in		Observable		Unobservable
	Active Markets		Inputs		Inputs
Description	(Level 1)		(Level 2)		(Level 3)		Total
Money market funds	$	3,301	$	—	$	—	$	3,301
Short term investments		300		—		—		300
Other investments		—		—		1,925		1,925
Alaska Communications redeemable common units		—		—		(22,640)		(22,640)
Warrants on Alaska Communications redeemable common units		—		—		(559)		(559)
Interest rate swap		—		(894)		—		(894)
Total assets and liabilities measured at fair value	$	3,601	$	(894)	$	(21,274)	$	(18,567)

	December 31, 2020
	Significant Other
	Quoted Prices in		Observable		Unobservable
	Active Markets		Inputs		Inputs
Description	(Level 1)		(Level 2)		(Level 3)		Total
Certificates of deposit	$	—	$	380	$	—	$	380
Money market funds		2,785		—		—		2,785
Other investments		—		—		13,357		13,357
Interest rate swap		—		(157)		—		(157)
Total assets and liabilities measured at fair value	$	2,785	$	223	$	13,357	$	16,365

Schedule of computation of basic and diluted earnings per share

The following table reconciles the numerator and denominator in the computations of basic and diluted earnings per share (in thousands):

	Year ended December 31,
	2021		2020		2019
Numerator:
Net Income (loss)	$	(20,809)	$	(708)	$	1,967
Net income attributable to noncontrolling interests		(1,299)		(13,414)		(12,773)
Net loss attributable to ATN International, Inc. stockholders- Basic		(22,108)		(14,122)		(10,806)
Less: Preferred dividends		(1,962)		—		—
Net loss attributable to ATN International, Inc. stockholders- Diluted	$	(24,070)	$	(14,122)	$	(10,806)
Denominator:
Weighted-average shares outstanding- Basic		15,867		15,923		15,983
Effective of dilutive securities:
Stock options, restricted stock units and performance stock units		—		—		—
Weighted-average shares outstanding- Diluted		15,867		15,923		15,983

Schedule of rollforward activity related to the Company's redeemable noncontrolling interests

The following table provides a rollforward of the activity related to the Company’s redeemable noncontrolling interests for year ended December 31, 2021:

	Redeemable Preferred Units		Redeemable Common Units		Total Redeemable Noncontrolling Interests
Beginning balance December 31, 2020	$	—	$	—	$	—
Issuance of 48,334 preferred units		48,334		—		48,334
Issuance of 23,199 common units		—		22,640		22,640
Accrued preferred dividend		1,962		—		1,962
Allocated net loss		—		(6,164)		(6,164)
Change in fair value		—		6,164		6,164
Balance, December 31, 2021	$	50,296	$	22,640	$	72,936