Red Lion Hotels 10-K 27 Feb 20 2019 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Feb. 24, 2020	Jun. 30, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	001-13957
Entity Registrant Name	RED LION HOTELS CORP
Entity Incorporation, State or Country Code	WA
Entity Tax Identification Number	91-1032187
Entity Address, Address Line One	1550 Market St. #350
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80202
City Area Code	509
Local Phone Number	459-6100
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	RLH
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 178.3
Entity Common Stock, Shares Outstanding		25,208,983
Entity Central Index Key	0001052595
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 29,497	$ 17,034
Restricted cash	2,311	2,755
Accounts receivable	15,143	18,575
Notes receivable, net	5,709	2,103
Other current assets	5,849	6,218
Total current assets	58,509	46,685
Property, plant and equipment, net	68,668	115,522
Operating lease right-of-use assets	48,283
Goodwill	18,595	18,595
Intangible assets, net	48,612	60,910
Other assets, net	3,851	8,075
Total assets	246,518	249,787
Current liabilities:
Accounts payable	5,510	5,322
Accrued payroll and related benefits	2,709	5,402
Other accrued liabilities	5,469	6,294
Long-term debt, due within one year	16,984	25,056
Operating lease liabilities, due within one year	4,809
Total current liabilities	35,481	42,074
Long-term debt, due after one year, net of debt issuance costs	5,576	9,114
Long-term Line of Credit, Noncurrent	10,000	10,000
Operating lease liabilities, due after one year	46,592
Deferred income and other long-term liabilities	1,105	2,245
Deferred income taxes	743	772
Total liabilities	99,497	64,205
Commitments and contingencies
RLH Corporation stockholders' equity:
Preferred stock - 5,000,000 shares authorized; $0.01 par value; no shares issued or outstanding	0	0
Common stock - 50,000,000 shares authorized; $0.01 par value; 25,148,005 and 24,570,158 shares issued and outstanding	251	246
Additional paid-in capital, common stock	181,608	182,018
Accumulated deficit	(36,875)	(17,846)
Total RLH Corporation stockholders' equity	144,984	164,418
Noncontrolling interest	2,037	21,164
Total stockholders' equity	147,021	185,582
Total liabilities and stockholders' equity	$ 246,518	$ 249,787

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents	$ 29,497	$ 17,034
Restricted cash	2,311	2,755
Allowance for doubtful accounts	4,589	2,345
Accounts receivable	15,143	18,575
Other current assets	5,849	6,218
Property, plant and equipment, net	68,668	115,522
Operating lease right-of-use assets	48,283
Other assets, net	3,851	8,075
Accounts payable	5,510	5,322
Accrued payroll and related benefits	2,709	5,402
Other accrued liabilities	5,469	6,294
Long-term debt, due within one year	16,984	25,056
Operating lease liabilities, due within one year	4,809
Long-term debt, due after one year, net of debt issuance costs	5,576	9,114
Operating lease liabilities, due after one year	46,592
Deferred income and other long-term liabilities	$ 1,105	$ 2,245
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares outstanding	0	0
Preferred stock, shares issued	0	0
Common stock, shares authorized	50,000,000	50,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares issued	25,148,005
Common stock, shares outstanding		24,570,158
Variable Interest Entity, Primary Beneficiary
Cash and cash equivalents	$ 1,819	$ 4,564
Restricted cash	2,311	2,652
Accounts receivable	1,033	1,064
Other current assets	311	680
Property, plant and equipment, net	29,848	74,250
Operating lease right-of-use assets	10,810	0
Other assets, net	703	705
Accounts payable	589	650
Accrued payroll and related benefits	349	369
Other accrued liabilities	455	1,092
Long-term debt, due within one year	16,984	25,056
Operating lease liabilities, due within one year	966	0
Long-term debt, due after one year, net of debt issuance costs	5,576	0
Operating lease liabilities, due after one year	11,938	0
Deferred income and other long-term liabilities	$ 28	$ 480

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue	$ 114,288	$ 135,849
Operating expenses:
Selling, general, administrative and other expenses	29,420	31,681
Depreciation and amortization	14,567	17,003
Asset impairment	14,128	10,582
Gain on asset dispositions, net	(7,067)	(42,021)
Transaction and integration costs	632	2,219
Total operating expenses	129,584	114,715
Operating income (loss)	(15,296)	21,134
Other income (expense):
Interest expense	(5,157)	(6,209)
Loss on early retirement of debt	(428)	(794)
Other income, net	161	265
Total other income (expense)	(5,424)	(6,738)
Income (loss) before taxes	(20,720)	14,396
Income tax expense (benefit)	253	(71)
Net income (loss)	(20,973)	14,467
Net (income) loss attributable to noncontrolling interest	1,944	(13,129)
Net income (loss) attributable to RLH Corporation	$ (19,029)	$ 1,338
Weighted average shares - basic (in shares)	24,931	24,392
Weighted average shares - diluted (in shares)	24,931	25,477
Royalty
Revenue	$ 22,121	$ 22,309
Marketing, reservations and reimbursables
Revenue	31,375	28,239
Operating expenses:
Cost of goods and services sold	29,292	27,937
Other franchise
Revenue	5,749	3,246
Company operated hotels
Revenue	55,029	82,021
Operating expenses:
Cost of goods and services sold	48,612	67,314
Other
Revenue	$ 14	$ 34

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit) (Revised)	RLH Corporation Total Equity (Revised)	Equity Attributable to Non-controlling Interest
Beginning Balance (in shares) at Dec. 31, 2017		23,651,212
Beginning Balance at Dec. 31, 2017	$ 186,889	$ 237	$ 178,028	$ (18,757)	$ 159,508	$ 27,381
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	14,467			1,338	1,338	13,129
Shared based payment activity (in shares)		228,946
Shared based payment activity	3,537	$ 2	3,535		3,537
Shares issued for Vantage acquisition purchase price (in shares)		690,000
Shares issued for Vantage acquisition purchase price	2,877	$ 7	2,870		2,877
Buyout of noncontrolling interest	(304)		(2,415)		(2,415)	2,111
Distributions to noncontrolling interests	(21,457)					(21,457)
Ending Balance (in shares) at Dec. 31, 2018		24,570,158
Ending Balance at Dec. 31, 2018	185,582	$ 246	182,018	(17,846)	164,418	21,164
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(20,973)			(19,029)	(19,029)	(1,944)
Shared based payment activity (in shares)		577,847
Shared based payment activity	(29)	$ 5	(34)		(29)
Buyout of noncontrolling interest			(2,400)			2,100
Distributions to noncontrolling interests	(17,559)					(17,559)
Reclassification of noncontrolling interest upon conversion to wholly owned subsidiary			(376)		(376)	376
Ending Balance (in shares) at Dec. 31, 2019		25,148,005
Ending Balance at Dec. 31, 2019	$ 147,021	$ 251	$ 181,608	$ (36,875)	$ 144,984	$ 2,037

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating activities:
Net income (loss)	$ (20,973)	$ 14,467
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	14,567	17,003
Noncash PIK interest and amortization of debt issuance costs	1,077	942
Amortization of key money and contract costs	1,166	748
Amortization of contract liabilities	(1,167)	(753)
Gain on asset dispositions, net	(7,067)	(42,021)
Noncash loss on early retirement of debt	276	794
Asset impairment	14,128	10,582
Deferred income taxes	(29)	(1,302)
Stock based compensation expense	1,780	3,955
Provision for doubtful accounts	3,935	1,014
Fair value adjustments to contingent consideration	0	581
Change in current assets and liabilities, net of business acquired:
Accounts receivable	(89)	(3,644)
Key money disbursements	(857)	(5,695)
Other current assets	(248)	(1,231)
Accounts payable	380	1,249
Other accrued liabilities	(1,497)	(203)
Net cash provided by (used in) operating activities	5,382	(3,514)
Investing activities:
Capital expenditures	(4,939)	(8,615)
Acquisition of Knights Inn	0	(27,249)
Net proceeds from disposition of property and equipment	44,137	113,748
Collection of notes receivable	283	62
Advances on notes receivable	(90)	(1,048)
Net cash provided by (used in) investing activities	39,391	76,898
Financing activities:
Borrowings on long-term debt, net of discounts	32,935	30,000
Repayment of long-term debt and finance leases	(45,943)	(107,999)
Proceeds from line of credit borrowing	0	10,000
Debt issuance costs	(253)	(1,282)
Buyout of joint venture interest	0	(304)
Distributions to noncontrolling interest	(17,559)	(21,457)
Contingent consideration paid for Vantage Hospitality acquisition	0	(7,000)
Stock-based compensation awards canceled to settle employee tax withholding	(2,150)	(647)
Stock option and stock purchase plan issuances, net and other	216	236
Net cash provided by (used in) financing activities	(32,754)	(98,453)
Change in cash, cash equivalents and restricted cash:
Net increase (decrease) in cash, cash equivalents and restricted cash	12,019	(25,069)
Cash, cash equivalents and restricted cash at beginning of year	19,789	44,858
Cash, cash equivalents and restricted cash at end of year	31,808	19,789
Cash paid during years for:
Income taxes	763	963
Interest on debt	4,938	6,338
Non-cash operating, investing and financing activities:
Acquisition of property and equipment through capital lease and other LT obligations	0	328
Property and equipment, purchases not yet paid	182	27
Shares issued for Vantage acquisition	$ 0	$ 2,877

Organization

Organization	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	OrganizationRed Lion Hotels Corporation ("RLH Corporation", "RLHC", "we", "our", "us", or "our company") is a NYSE-listed hospitality and leisure company (ticker symbol: RLH) doing business as RLH Corporation and primarily engaged in the franchising and ownership of hotels under the following proprietary brands: Hotel RL, Red Lion Hotels, Red Lion Inn & Suites, GuestHouse, Settle Inn, Americas Best Value Inn, Canadas Best Value Inn, Signature and Signature Inn, Knights Inn, and Country Hearth Inns & Suites. In May 2018, Red Lion Hotels Franchising, Inc., a wholly-owned subsidiary of RLH Corporation (RLH Franchising) completed the purchase of all of the issued and outstanding shares of capital stock of Knights Franchise Systems, Inc. (KFS), and the purchase of certain operating assets from, and assumption of certain liabilities relating to the business of franchising Knights Inn branded hotels to hotel owners from Wyndham Hotel Group Canada, ULC and Wyndham Hotel Group Europe Limited, pursuant to an Amended and Restated Purchase Agreement, for an aggregate purchase price of $27.2 million. See Note 16, Acquisitions and Dispositions

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission (SEC) and in accordance with generally accepted accounting principles in the United States of America (GAAP) and include all accounts and wholly and majority-owned subsidiaries' accounts. All significant inter-company and inter-segment transactions and accounts have been eliminated upon consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates. Reclassifications For the year ended December 31, 2019, all revenues and costs related to our fourth quarter brand conference were presented in their respective Marketing, reservations, and reimbursables line items in our Consolidated Statements of Comprehensive Income (Loss). In prior years, these revenues and expenses were reported in Other franchise and Selling, general, administrative and other expenses , respectively. We have reclassified these items in the Consolidated Statements of Comprehensive Income (Loss) for the year ended December 31, 2018, as well as the year ended December 31, 2017, for which no Consolidated Statement of Comprehensive Income (Loss) is presented: For the Year Ended December 31, 2018 As Previously Reported Reclassifications As Reclassified Revenue: Marketing, reservations and reimbursables $ 25,948 $ 2,291 $ 28,239 Other franchise 5,537 (2,291) 3,246 Operating Expenses Marketing, reservations and reimbursables $ 26,877 $ 1,060 $ 27,937 Selling, general, administrative and other expenses 32,122 (1,060) 31,062 For the Year Ended December 31, 2017 As Previously Reported Reclassifications As Reclassified Revenue: Marketing, reservations and reimbursables $ 26,179 $ 1,832 $ 28,011 Other franchise 4,822 (1,832) 2,990 Operating Expenses Marketing, reservations and reimbursables $ 25,435 $ 952 $ 26,387 Selling, general, administrative and other expenses 29,753 (952) 28,801 Revision of Previously Issued Financial Statements for Immaterial Misstatements Due to a non-income tax audit that was initiated in 2019, during the fourth quarter of 2019 we engaged a third party expert to assist management in a study that concluded we are probable of being assessed non-income taxes in additional states related to billings from 2016 through 2019. The total estimated non-income tax liability for all periods was estimated at $2.0 million, which includes penalties and interest of $0.3 million. There is significant subjectivity as to whether non-income taxes can be assessed on certain of our franchise billings. In order to mitigate our potential exposure, the company has requested acceptance into voluntary disclosure agreements with multiple states that comprise the majority of our exposure. We have the ability and right to bill and collect a reimbursement of the incremental non-income tax, excluding penalties and interest, from our franchisees. However, as the amounts included significant judgment, cover multiple periods, and as we lack a history of collecting these types of non-income taxes, we have concluded we will not recognize an asset for potential reimbursement. We have assessed the effects of these errors to our previously issued financial statements and based upon quantitative and qualitative factors, determined that the errors were not material to our previously issued financial statements. Therefore we have corrected previously reported amounts by recognizing the 2016 and 2017 impact of $0.7 million as a decrease in Accumulated deficit and an increase to Other accrued liabilities as of January 1, 2018, as well as recognizing $0.6 million in Selling, general, administrative and other expenses with a corresponding decrease in Net income (loss) in 2018. The revision for the year ended December 31, 2018 reduced basic and diluted earnings per share by $0.03. The following table shows the impact of the immaterial revision to certain line items in our Consolidated Statements of Comprehensive Income (Loss) for previously reported quarters, after adjustment for the brand conference reclassification discussed above, during 2019 and 2018: For the Three Months Ended (unaudited) March 31, 2019 June 30, 2019 September 30, 2019 As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised Selling, general, administrative and other expenses $ 7,228 $ 163 $ 7,391 $ 6,497 $ 163 $ 6,660 $ 8,196 $ 205 $ 8,401 Total operating expenses 29,449 163 29,612 31,196 163 31,359 37,169 205 37,374 Operating loss (3,465) (163) (3,628) (2,271) (163) (2,434) (4,306) (205) (4,511) Loss before taxes (4,314) (163) (4,477) (3,500) (163) (3,663) (5,961) (205) (6,166) Net loss (4,396) (163) (4,559) (3,608) (163) (3,771) (6,447) (205) (6,652) Net loss and comprehensive loss attributable to RLH Corporation (4,110) (163) (4,273) (2,834) (163) (2,997) (3,467) (205) (3,672) Loss per share - basic $ (0.17) $ — $ (0.17) $ (0.11) $ (0.01) $ (0.12) $ (0.14) $ (0.01) $ (0.15) Loss per share - diluted $ (0.17) $ — $ (0.17) $ (0.11) $ (0.01) $ (0.12) $ (0.14) $ (0.01) $ (0.15) For the Three Months Ended (unaudited) March 31, 2018 June 30, 2018 September 30, 2018 December 31, 2018 As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Reclassified Adjustment As Revised Selling, general, administrative and other expenses $ 7,210 $ 128 $ 7,338 $ 8,268 $ 140 $ 8,408 $ 8,112 $ 187 $ 8,299 $ 7,472 $ 164 $ 7,636 Total operating expenses 23,477 128 23,605 38,943 140 39,083 16,236 187 16,423 35,440 164 35,604 Operating income (loss) 9,562 (128) 9,434 (331) (140) (471) 19,764 (187) 19,577 (7,242) (164) (7,406) Income (loss) before taxes 7,473 (128) 7,345 (2,011) (140) (2,151) 17,587 (187) 17,400 (8,034) (164) (8,198) Net income (loss) 7,338 (128) 7,210 (1,663) (140) (1,803) 17,613 (187) 17,426 (8,202) (164) (8,366) Net income (loss) and comprehensive income (loss) attributable to RLH Corporation 2,588 (128) 2,460 (2,322) (140) (2,462) 8,943 (187) 8,756 (7,252) (164) (7,416) Earnings (loss) per share - basic $ 0.11 $ (0.01) $ 0.10 $ (0.10) $ — $ (0.10) $ 0.36 $ — $ 0.36 $ (0.30) $ — $ (0.30) Earnings (loss) per share - diluted $ 0.10 $ — $ 0.10 $ (0.10) $ — $ (0.10) $ 0.35 $ (0.01) $ 0.34 $ (0.30) $ — $ (0.30) The following table shows the impact of the immaterial revision to certain line items in our previously reported Consolidated Balance Sheet as of December 31, 2018: December 31, 2018 As Previously Reported Adjustment As Revised Liabilities Other accrued liabilities $ 4,960 $ 1,334 $ 6,294 Total current liabilities 40,740 1,334 42,074 Total liabilities 62,871 1,334 64,205 Stockholders' equity Accumulated deficit $ (16,512) $ (1,334) $ (17,846) Total RLH Corporation stockholders' equity 165,752 (1,334) 164,418 Total stockholders’ equity 186,916 (1,334) 185,582 The immaterial revision decreased Retained Earnings (Accumulated Deficit) , RLH Corporation Total Equity , and Total Equity in our Consolidated Statements of Changes in Stockholders' Equity as of December 31, 2018 and 2017 by $1.3 million and $0.7 million, respectively. In the Consolidated Statement of Cash Flows for the year ended December 31, 2018, the immaterial revision decreased Net income (loss) by $0.6 million and increased the change in Other accrued liabilities by $0.6 million. Revenue Recognition Revenue is generally recognized as services are provided. Revenues are primarily derived from franchise contracts with third-party hotel owners, as well as from individual hotel guests and corporate patrons at our owned and leased hotels. Revenues are also derived from management of third-party owned hotels. The majority of compensation received for our performance obligations is variable consideration from our management and franchise contracts or fixed transactional guest consideration through our owned and leased hotels. We recognize the variable fees as the services to which they relate are delivered, applying the prescribed variable consideration allocation guidance. In certain circumstances we defer consideration and recognize consideration over time as the related performance obligations are satisfied. Franchised hotels revenue We identified the following services as one performance obligation in connection with our franchise contracts: • Intellectual Property (IP) licenses grant a non-exclusive, limited revocable license to the RLH trademarks and hotel names. • Manual and Training Services provide operational assistance unique to the RLH brands, business model and standards. • Reservation Services are provided through direct or indirect system access. • Marketing Services and Arrangements benefit the overall hotel network and include brand promotions, direct guest marketing, brand name marketing and various other programs targeted at advertising to guests. • Brand Conference is provided typically annually for third party owners to gather and attend educational seminars and brand informational presentations. The performance obligation related to franchise revenues is delivered over time. While the underlying services may vary from day to day, the nature of the promises are the same each day, other than the Brand Conference, which is recognized in the month the service is provided, and the property owner can independently benefit from each day's services. Franchise fees are typically based on the sales or usage of the underlying hotel, with the exception of fixed upfront fees that usually represent an insignificant portion of the transaction price. In addition, we have certain franchise agreements that contain a declining royalty rate over the term of the contract. Revenue for these contracts cannot be recognized based on the underlying sales or usage of the hotel, but are instead accounted for as variable consideration recognized ratably over the term of the agreements. Franchised hotels revenue represent fees earned in connection with the licensing of one of our brands, usually under long-term contracts with the property owner, and include the following: • Royalty fees are generally based on a percentage of a hotel's monthly gross room revenue or a fixed monthly fee based on room count. These fees are typically billed and collected monthly, and revenue is generally recognized at the same time the fees are billed. • Marketing, reservations and reimbursables are associated with our brands and shared services, which are paid from fees collected by us from the franchised properties. Revenue is generally recognized on a gross basis as fees are billed, which are based on the underlying hotel's sales or usage (e.g., gross room revenues and number of reservations processed) and expenses are expected to equal the revenues over time. • Other franchise fees are primarily charges for services provided to franchised properties for revenue management and quality assurance inspections. In addition, this includes application, initiation and other fees that are charged when: (i) new hotels enter our system, (ii) there is a change of ownership, or (iii) contracts with properties already in our system are extended or modified. These fees are typically fixed and collected upfront and are recognized as revenue over the term of the franchise contract. Any consideration paid or anticipated to be paid to incentivize hotel owners to enter into franchise contracts is capitalized and reduces revenues as amortized. The commission or direct costs of acquiring the contract or modification are recorded as contract acquisition costs and are recognized in franchise costs when amortized on a straight-line basis over the length of the contract. Company operated hotels revenue We identified the following performance obligations in connection with our owned and leased hotel revenues, for which revenue is recognized as the respective performance obligations are satisfied, which results in recognizing the amount we expect to be entitled to for providing the goods or services to the hotel customer or guest: • Room reservations or ancillary services are typically satisfied as the good or service is transferred to the hotel guest, which is generally when the room stay occurs. • Other ancillary goods and services are purchased independently of the room reservation at standalone selling prices and are considered separate performance obligations, which are satisfied when the related good or service is provided to the hotel guest. • Hotel management fees represent fees earned from hotels that we manage, usually under long-term contracts with the property owner and are generally based on a percentage of a hotel's monthly gross revenue. Base fees are typically billed and collected monthly, and revenue is generally recognized at the same time the fees are billed. • Other revenue from managed properties represent direct reimbursements including payroll and related costs and certain other operating costs of the managed properties' operations, which are contractually reimbursed to us by the property owners as expenses are incurred. Revenue is recognized based on the amount of expenses incurred by us that are included in Company operated hotels operating expenses in our Consolidated Statements of Comprehensive Income (loss). These expenses are then reimbursed by the property owner typically on a monthly basis, which results in no net effect on operating income (loss) or net income (loss). Company operated hotels revenue primarily consist of hotel room rentals, revenue from accommodations sold in conjunction with other services (e.g., package reservations), food and beverage sales and other ancillary goods and services (e.g., parking) related to owned, leased and consolidated non-wholly owned (joint venture) hotel properties and hotel management fees and related direct reimbursement of certain operating costs for managed properties. Revenue is recognized when rooms are occupied or goods and services have been delivered or rendered, respectively. Payment terms typically align with when the goods and services are provided. The management fees from third-party hotel owners earned under the contract relate to a specific outcome of providing the services (e.g., hotel room sales). We use time as the measure of progress to recognize as revenue the fees that are allocated to the period earned per the contract. Other revenues Other revenues include revenues generated by the incidental support of hotel operations for owned, leased, managed and franchised hotels, including purchasing operations, and other operating income. Taxes and fees collected on behalf of governmental agencies We are required to collect certain taxes and fees from customers on behalf of governmental agencies and remit these back to the applicable governmental agencies on a periodic basis. We have a legal obligation to act as a collection agent. We do not retain these taxes and fees and, therefore, they are not included in our measurement of transaction prices. We have elected to present revenue net of sales taxes and other similar taxes. We record a liability when the amounts are collected and relieve the liability when payments are made to the applicable taxing authority or other appropriate governmental agency. Cash and Cash Equivalents All highly liquid investments purchased with an original maturity of three months or less are considered to be cash equivalents. At times, cash balances at banks and other financial institutions may be in excess of federal insurance limits. Restricted Cash In accordance with our various borrowing arrangements, cash is often restricted and held primarily as reserves for debt service (interest only), property improvements and other requirements from the lenders. Notes Receivable We carry notes receivable at their estimated collection amount, and they are classified as either current or long-term depending on the expected collection date. Interest income on notes receivable is recognized using the interest method. Allowance for Doubtful Account s The ability to collect individual accounts or notes receivable is reviewed on a routine basis. An allowance for doubtful accounts is recognized based on a combination of reserves calculated based on underlying characteristics of receivables (such as the age of the related receivable) as well as specifically identified amounts believed to be uncollectible. If actual collection experience changes, revisions to the allowance may be required and if all attempts to collect a receivable fail, it is recorded against the allowance. The estimate of the allowance for doubtful accounts may be impacted by, among other things, national and regional economic conditions. Acquired accounts receivable from business acquisitions are recorded at fair value, based on amounts expected to be collected, therefore no allowance for doubtful accounts related to these accounts is recorded at the acquisition date. The following schedule summarizes the activity in the allowance account for trade accounts receivable for the past two years (in thousands): Years Ended December 31, 2019 2018 Allowance for doubtful accounts Balance, beginning of year $ 2,345 $ 1,436 Additions to allowance 3,383 1,014 Write-offs, net of recoveries (1,139) (105) Balance, end of year $ 4,589 $ 2,345 The following schedule summarizes the activity in the allowance account for notes receivable for the year ended December 31, 2019 (in thousands). There was no comparable activity for the year ended December 31, 2018. Year Ended December 31, 2019 Allowance for doubtful accounts Balance, beginning of year $ — Additions to allowance 552 Balance, end of year $ 552 Other Current Assets Other current assets primarily includes prepaid and other expenses such as prepaid insurance, prepaid taxes, deposits, advertising costs and prepaid costs related to our brand conferences. Other current assets also consists of inventories, which are mostly food and beverage products held for sale at the company operated restaurants and guest supplies. Inventories are valued at the lower of cost, determined on a first-in, first-out basis, or net realizable value. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. The cost of improvements that extend the life of property and equipment are capitalized. Repairs and maintenance charges are recognized as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of each asset, which ranges as follows: Buildings 25 to 39 years Equipment 2 to 15 years Furniture and fixtures 2 to 15 years Landscaping and improvements 15 years Leasehold improvements are capitalized and depreciated over the term of the applicable lease, including renewable periods if reasonably assured to be exercised based on economic conditions and factors, or over the useful lives, whichever is shorter. Assets Held for Sale We consider a property to be an asset held for sale when all of the following criteria are met: • management commits to a plan to sell the property; • it is unlikely that the disposal plan will be significantly modified or discontinued; • the property is available for immediate sale in its present condition; • actions required to complete the sale of the property have been initiated; • sale of the property is probable, we expect the completed sale will occur within one year; and • the property is actively being marketed for sale at a price that is reasonable given its current market value. Upon designation as an asset held for sale, we record the carrying value of each property at the lower of its carrying value or its estimated fair value, less estimated costs to sell, and cease depreciation. Leases We determine if an arrangement is a lease or contains a lease at inception. If an arrangement is a lease or contains a lease, we then determine whether the lease meets the criteria of a finance lease or an operating lease. Finance leases are included in Property and equipment, net , Other accrued liabilities , and Deferred income and other long-term liabilities in our Consolidated Balance Sheets. Operating leases are included in Operating lease right-of-use assets , Operating lease liabilities , due within one year , and Operating lease liabilities, due after one year , in our Consolidated Balance Sheets. We reassess if an arrangement is or contains a lease upon modification of the arrangement. At the commencement date of a lease, we recognize a lease liability for contractual fixed lease payments and a corresponding right-of-use asset representing our right to use the underlying asset during the lease term. The lease liability is measured initially as the present value of the contractual fixed lease payments during the lease term. The lease term additionally includes renewal periods only if it is reasonably certain that we will exercise the options. Contractual fixed lease payments are discounted at the rate implicit in the lease when readily determinable. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date. For the adoption of Accounting Standards Update ("ASU") 2016-02, we measured our lease liabilities using our incremental borrowing rate as of January 1, 2019. Additionally, we elected not to recognize leases with lease terms of 12 months or less at the commencement date in our Consolidated Balance Sheets. The right-of-use asset is recognized at the amount of the lease liability with certain adjustments, if applicable. These adjustments include lease incentives, prepaid rent, and initial direct costs. Goodwill Goodwill is assigned to our reporting units based on the expected benefit from the synergies arising from each business combination, determined by using certain financial metrics. The reporting units are aligned with our reporting segments. Goodwill is not amortized, but we test goodwill for impairment each year as of October 1, or more frequently should facts and circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than the carrying amount. As part of the impairment test, we may elect to perform an assessment of qualitative factors. If this qualitative assessment indicates that it is more likely than not that the fair value of a reporting unit, including goodwill, is less than its carrying amount, or if we elect to bypass the qualitative assessment, we would then proceed with a quantitative assessment. The quantitative assessment involves calculating an estimated fair value of each reporting unit based on projected future cash flows, and comparing the estimated fair values of the reporting units to their carrying amounts, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying value, including goodwill, no impairment is recognized. However, if the carrying amount of a reporting unit, including goodwill, exceeds its fair value, an impairment loss is recognized in an amount equal to the excess, limited to the total goodwill balance of the reporting unit. We have not recognized any impairment on goodwill during the years ended December 31, 2019 and 2018. Indefinite-Lived Intangible Assets Through prior business combinations we have obtained intangible assets related to our Americas Best Value Inn, Canadas Best Value Inn, Guesthouse, Knights Inn, and Red Lion brands. At the time of each acquisition, the brands were assigned a fair value based on the relief from royalty method. As there are no limitations on the useful lives of these assets, we have determined they are indefinite-lived intangible assets that will not be amortized. Annually, on October 1, we reassess the useful lives of each asset to determine if they should continue to be classified as indefinite and we additionally test the assets for impairment. Impairment may also be tested at any point in which facts and circumstances indicate that it is more likely than not that the fair value of the asset is less than the carrying amount. As part of the impairment test, we may elect to perform an assessment of qualitative factors. If this qualitative assessment indicates that it is more likely than not that the fair value of the asset is less than its carrying amount, or if we elect to bypass the qualitative assessment, we would then proceed with a quantitative assessment. The quantitative assessment involves calculating an estimated fair value of the asset using the relief from royalty method, and comparing the estimated fair value of the asset to its carrying amount. If the estimated fair value of the asset exceeds its carrying value, no impairment is recognized. However, if the carrying amount of the asset exceeds its fair value, an impairment loss is recognized in an amount equal to the excess. As of October 1, 2019, we recognized impairment losses on the Americas Best Value Inn and Knights Inn brand name indefinite-lived intangible assets of $7.4 million and $1.3 million, respectively. As of October 1, 2018, we recognized an impairment loss on the Guesthouse brand name indefinite-lived intangible asset of $3.5 million and reclassified the $2.1 million remaining fair value from an indefinite-lived intangible asset to a finite-lived intangible asset. The impairment losses are included in Asset impairment in the Consolidated Statements of Comprehensive Income (Loss). See further discussion of the impairment and reclassification at Note 6, Goodwill and Intangible Assets . Valuation of Long-Lived Assets Including Finite-Lived Intangible Assets We test long-lived asset groups, including finite-lived intangible assets, for recoverability when changes in circumstances indicate the carrying value may not be recoverable. For example, when there are material adverse changes in projected revenues or expenses, significant underperformance relative to historical or projected operating results, or significant negative industry or economic trends. We also perform a test for recoverability when management has committed to a plan to sell or otherwise dispose of an asset group. We evaluate recoverability of an asset group by comparing its carrying value to the future net undiscounted cash flows that we expect will be generated by the asset group. If the comparison indicates that the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess of carrying value over the estimated fair value. When we recognize an impairment loss for assets to be held and used, we depreciate the adjusted carrying amount of those assets over their remaining useful life. During the year ended December 31, 2019, we recognized an impairment loss on our Hotel RL Washington DC joint venture property of $5.4 million and during the year ended December 31, 2018, we recognized an impairment loss on our Hotel RL Baltimore Inner Harbor joint venture property of $7.1 million. These losses are included in Asset impairment in the Consolidated Statements of Comprehensive Income (Loss). See further discussion of the impairment losses at Note 5, Property and Equipment . Variable Interest Entities We analyze the investments we make in joint venture entities based on the accounting guidance for variable interest entities (VIEs). These joint ventures are evaluated to determine whether (1) sufficient equity at risk exists for the legal entity to finance its activities without additional subordinated financial support or, (2) as a group, the holders of the equity investment at risk lack one of the following characteristics (a) the power, through voting or similar rights, to direct the activities of the legal entity that most significantly impact the entity’s economic performance or, (b) the obligation to absorb the expected losses of the legal entity or (c) the right to receive expected residual returns of the legal entity, or (3) the voting rights of some equity investors are not proportional to their obligations to absorb the losses or the right to receive benefits and substantially all of the activities either involve or are conducted on behalf of an investor with disproportionately few voting rights. If any one of the above three conditions are met then the joint venture entities are considered to be VIEs. We consolidate the results of any such VIE in which we determine that we are the primary beneficiary. We are considered to be the primary beneficiary of an entity if we have both the power to direct the activities that most significantly affect the VIE’s economic performance and the obligation to absorb the losses of, or right to receive the benefits from, the VIE that could be potentially significant to the VIE. Business Combinations On the date of acquisition, the assets acquired, liabilities assumed, and any noncontrolling interests in the acquiree are recorded at their fair values. The acquiree's results of operations are also included in our consolidated results as of the date of acquisition. Intangible assets that arise from contractual/legal rights, or are capable of being separated are measured and recorded at fair value, and amortized over the estimated useful life. If practicable, assets acquired and liabilities assumed arising from contingencies are measured and recorded at fair value. If the valuation of any contingent assets or liabilities is not practicable, such assets and liabilities are measured and recorded when it is probable that a gain or loss has occurred and the amount can be reasonably estimated. The residual balance of the purchase price, after fair value allocations to all identified assets and liabilities, represents goodwill. Acquisition-related costs are recognized as incurred. Restructuring costs associated with an acquisition are generally recognized in periods subsequent to the acquisition date, and changes in deferred tax asset valuation allowances and acquired income tax uncertainties, including penalties and interest, after the measurement period are recognized as a component of the provision for income taxes. Our acquisitions may include contingent consideration, which require us to recognize the fair value of the estimated liability at the time of the acquisition. Subsequent changes in the estimate of the amount to be paid under the contingent consideration arrangement are recognized in the Consolidated Statements of Comprehensive Income (Loss). Cash payments for contingent or deferred consideration up to the amount of liability recognized on the acquisition date are classified within cash flows from financing activities within the Consolidated Statements of Cash Flows and any excess is classified as cash flows from operating activities. Other Assets Other assets primarily consist of key money arrangements with certain of our franchisees and IT system implementation and license costs, for both our franchisees and our company operated hotels. We recognize key money paid in conjunction with entering into long-term franchise agreements as prepaid expenses and amortize the amount paid as a reduction of revenue over the term of the franchise agreements. IT system implementation and license costs represent costs incurred to implement, operate and maintain RevPak, our proprietary guest management system application and are amortized over the initial term of the software license arrangement or the current license period, as applicable. Fair Value Measurements Applicable accounting standards define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). We measure our assets and liabilities using inputs from the following three levels of the fair value hierarchy: • Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access at the measurement date. • Level 2 inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (i.e., interest rates, yield curves, etc.)

Business Segments

Business Segments	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Business Segments	Business Segments We have two operating segments: franchised hotels and company operated hotels. The "other" segment consists of miscellaneous revenues and expenses, cash and cash equivalents, certain receivables, certain property and equipment and general and administrative expenses, which are not specifically associated with an operating segment. Management reviews and evaluates the operating segments exclusive of interest expense, income taxes and certain corporate expenses; therefore, they have not been allocated to the operating segments. We allocate direct selling, general, administrative and other expenses to our operating segments. All balances have been presented after the elimination of inter-segment and intra-segment revenues and expenses. Selected financial information is provided below (in thousands): Year Ended December 31, 2019 Franchised Hotels Company Operated Hotels Other Total Revenue $ 59,245 $ 55,029 $ 14 $ 114,288 Operating expenses: Segment and other operating expenses 41,474 50,514 15,336 107,324 Depreciation and amortization 4,033 7,161 3,373 14,567 Asset impairment 8,746 5,382 — 14,128 (Gain) loss on asset dispositions, net (1) (7,188) 122 (7,067) Transaction and integration costs 90 276 266 632 Operating income (loss) $ 4,903 $ (1,116) $ (19,083) $ (15,296) Capital expenditures $ 1,426 $ 526 $ 2,987 $ 4,939 Identifiable assets as of December 31, 2019 (1) $ 91,832 $ 138,477 $ 16,209 $ 246,518 (1) During the fourth quarter of 2019 we reclassified a $4.7 million indefinite lived Red Lion brand name intangible asset from our Company operated hotels segment to the Franchised hotels segment. With sales of our company operated hotels, we continue to transition to a hotel franchising company, therefore the value of the Red Lion brand name resides primarily in the Franchised Hotels segment. Year Ended December 31, 2018 Franchised Hotels Company Operated Hotels Other Total Revenue $ 53,794 $ 82,021 $ 34 $ 135,849 Operating expenses: Segment and other operating expenses 36,822 70,899 19,211 126,932 Depreciation and amortization 4,110 11,007 1,886 17,003 Asset impairment 3,482 7,100 — 10,582 Gain on asset dispositions, net — (41,943) (78) (42,021) Transaction and integration costs 2,219 — — 2,219 Operating income (loss) $ 7,161 $ 34,958 $ (20,985) $ 21,134 Capital expenditures $ 455 $ 2,166 $ 5,994 $ 8,615 Identifiable assets as of December 31, 2018 $ 101,863 $ 123,527 $ 24,397 $ 249,787

Variable Interest Entities

Variable Interest Entities	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	Variable Interest Entities Our joint venture entities have been determined to be variable interest entities (VIEs), and RLH Corporation has been determined to be the primary beneficiary of each VIE. Therefore, we consolidate the assets, liabilities, and results of operations of (1) RL Venture LLC (RL Venture), (2) RLS Balt Venture LLC (RLS Balt Venture), (3) RLS Atla Venture LLC (RLS Atla Venture) and (4) RLS DC Venture LLC (RLS DC Venture). In October 2018, we purchased the outstanding noncontrolling interest of RLS Balt Venture, making the entity a wholly owned subsidiary that is no longer a variable interest entity. This transaction is described further below. RL Venture We own a 55% interest in RL Venture, with the remaining 45% owned by Shelbourne Falcon RLHC Hotel Investors LLC (Shelbourne Falcon), an entity that is led by Shelbourne Capital LLC (Shelbourne). The hotels owned by RL Venture were managed by RL Management, one of our wholly-owned subsidiaries, subject to a management agreement until December 2018, at which point management of the hotels was outsourced to a third party management company. RL Venture is considered a variable interest entity because our voting rights are not proportional to our financial interest and substantially all of RL Venture's activities are conducted on our behalf. We have determined that we are the primary beneficiary as (a) we exert power over two of the entity's key activities (hotel operations and property renovations) and share power over the remaining key activities with Shelbourne Falcon, which does not have the unilateral ability to exercise kick-out rights, and (b) we have the obligation to absorb losses and right to receive benefits that could be significant to the entity through our 55% equity interest and management fees. As a result, we consolidate RL Venture. The equity interest owned by Shelbourne Falcon is reflected as a noncontrolling interest in the consolidated financial statements. In February 2018, five of the RL Venture properties were sold for an aggregate sale price of $47.2 million. In April 2018, one of the RL Venture properties sold for $5.5 million. In May 2018, one of the RL Venture properties sold for $9.3 million. In July 2018, two additional RL Venture properties sold for $54.5 million. In December 2019, one additional RL Venture property, the Hotel RL Salt Lake City, sold for $33.0 million. As of December 31, 2019, RL Venture holds one remaining property. See further discussion of these sales in Note 16, Acquisitions and Dispositions . Proceeds from the 2018 property sales were used to repay in full the RL Venture term loan as discussed further in Note 8, Debt and Line of Credit. In March 2019, secured loans with an aggregate principal of $16.6 million were entered into for two RL Venture properties, Hotel RL Salt Lake City and Hotel RL Olympia. Shortly thereafter, the net loan proceeds were distributed to us and our joint venture partner in accordance with our respective ownership percentages. Proceeds from the 2019 RL Venture sale of the Hotel RL Salt Lake City were used to repay in full the secured loan entered into in 2019 for the Hotel RL Salt Lake City property as discussed further in Note 8, Debt and Line of Credit . Cash distributions may also be made periodically based on calculated distributable income. For the year ended December 31, 2019, RL Venture made cash distributions of $39.1 million, of which we received $21.5 million. For the year ended December 31, 2018, RL Venture made cash distributions of $47.6 million, of which we received $26.2 million. RLS Atla Venture We own a 55% interest in RLS Alta Venture and Shelbourne Falcon Big Peach Investors LLC (Shelbourne Falcon III), an entity led by Shelbourne, owns a 45% interest. RLS Atla Venture is considered a variable interest entity because our voting rights are not proportional to our financial interest and substantially all of RLS Atla Venture's activities are conducted on our behalf. We have determined that we are the primary beneficiary as (a) we exert power over the entity's key activities (hotel operations and property renovations) and share power over the remaining key activities with Shelbourne Falcon III, which does not have the unilateral ability to exercise kick-out rights, and (b) we have the obligation to absorb losses and right to receive benefits that could be significant to the entity through our 55% equity interest and management fees. As a result, we consolidate RLS Atla Venture. RLH Atlanta LLC (RLH Atlanta), which is wholly-owned by RLS Atla Venture, owned a hotel adjacent to the Atlanta International Airport that opened in April 2016 as the Red Lion Hotel Atlanta International Airport, which was managed by RL Management. The Red Lion Hotel Atlanta International Airport hotel was sold in November 2019 for $12.3 million. RLS Alta Venture, LLC received $4.8 million in cash proceeds from the sale after various prorations, selling costs, and the full repayment of the outstanding principal of the RLH Atla Venture mortgage loan. Of the net cash proceeds, RLH Corporation received the entire $4.8 million. Shelbourne Falcon III did not receive any distributions as a result of amounts due to RLH Corporation from RLS Atla Venture and RLH preferred equity. The $0.4 million balance remaining in non-controlling interest for the entity was reclassified to Additional paid-in capital on the Consolidated Balance Sheets as no remaining distributions to the joint venture partner are required. Cash distributions may also be made periodically based on calculated distributable income. There were no cash distributions made during the year ended December 31, 2018. RLS DC Venture We own a 55% of RLS DC Venture, and Shelbourne Falcon DC Investors LLC (Shelbourne Falcon IV), an entity led by Shelbourne, owns 45%. RLC DC LLC, which is wholly-owned by RLS DC Venture, owns a Hotel RL in Washington DC, which was managed by RL Management until December 2018, at which point management of the hotel was outsourced to a third party management company. RLS DC Venture is considered a variable interest entity because our voting rights are not proportional to our financial interest, and substantially all of RLS DC Venture's activities are conducted on our behalf. We have determined that we are the primary beneficiary as (a) we exert power over the entity's key activities (hotel operations and property renovations) and share power over the remaining key activities with Shelbourne Falcon IV, which does not have the unilateral ability to exercise kick-out rights, and (b) we have the obligation to absorb losses and right to receive benefits that could be significant to the entity through our 55% equity interest and management fees. As a result, we consolidate RLS DC Venture. The equity interest owned by Shelbourne Falcon IV is reflected as a noncontrolling interest in the consolidated financial statements. In May 2017, RLH Corporation provided $950,000 to RLS DC Venture to fund restricted cash required by its loan agreement with Pacific Western Bank. In May 2018, RLH Corporation provided $450,000 to RLS DC Venture to be used as a principal payment on the debt to Pacific Western Bank to bring the loan into compliance with the loan to value debt covenant requirement of the loan agreement. These fundings were not treated as a loan or as a capital contribution. Rather, it is preferred capital of RLS DC Venture and will be repaid only when the DC hotel property is sold, when RLS DC Venture is liquidated, or the restricted cash is released per the loan agreement. Upon such an event, RLH Corporation will receive a return of its preferred capital plus a preferred return of 9% on the May 2017 preferred capital and 11% on the May 2018 preferred capital, compounded annually, prior to any liquidation proceeds being returned to the members. In May 2018, the loan was also amended to add a $4.5 million principal guarantee by RLH Corporation. The amendment also allows future debt service coverage ratio covenant defaults to be cured by an increase in the RLH Corporation principal guarantee. This option can be exercised a maximum of two times during the remaining term of the loan. In December 2018, the loan was further amended to add an additional $6.0 million principal guarantee by RLH Corporation, remediating Q3 2018 breaches in the debt service coverage ratio and the required loan to value ratio through May 31, 2019. In May 2019, a secured loan with pincipal and accrued exit fee of $17.4 million was executed by RLS DC Venture. The net loan proceeds were used to pay off the previous debt with a principal balance of approximately $15.9 million. There were no cash distributions resulting from the refinancing. Cash distributions may be made periodically based on calculated distributable income. There were no cash distributions made during the years ended December 31, 2019 or 2018. RLS Balt Venture RLS Balt Venture owns the Hotel RL Baltimore Inner Harbor. Prior to October 2018, we owned a 73% interest in RLS Balt Venture, with the remaining 27% owned by Shelbourne Falcon II. In October 2018, we signed an agreement with Shelbourne Falcon Charm City Investors LLC (Shelbourne Falcon II), an entity led by Shelbourne, in which we dissolved the joint venture relationship in exchange for consideration of $0.3 million and RLH Corporation was given 100% ownership of RLS Balt Venture LLC. The buyout impacted the balance sheet through an increase in the noncontrolling interest balance of $2.1 million and a decrease in additional paid in capital of $2.4 million. Subsequent to the buyout, RLS Balt Venture became a fully consolidated subsidiary of the Company and was no longer a variable interest entity as of December 31, 2018. Previously, RLS Balt Venture was considered a variable interest entity because our voting rights were not proportional to our financial interest and substantially all of RLS Balt Venture's activities were conducted on our behalf. We were the primary beneficiary as (a) we exerted power over the entity's key activities (hotel operations and property renovations) and shared power over the remaining key activities with Shelbourne Falcon II, which did not have the unilateral ability to exercise kick-out rights, and (b) we had the obligation to absorb losses and right to receive benefits that could be significant to the entity through our 73% equity interest and management fees. As a result, we consolidated RLS Balt Venture. The equity interest owned by Shelbourne Falcon II was reflected as a noncontrolling interest in the consolidated financial statements. In May 2018, RLH Corporation provided $2.8 million to RLS Balt Venture to fund operating losses. There were no cash distributions made during the year ended December 31, 2018.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment used in continuing operations is summarized as follows (in thousands): December 31, 2019 2018 Buildings and equipment $ 101,619 $ 150,072 Furniture and fixtures 12,407 19,746 Landscaping and land improvements 2,038 2,713 116,064 172,531 Less accumulated depreciation (57,491) (82,240) 58,573 90,291 Land 6,871 19,372 Construction in progress 3,224 5,859 Property and equipment, net $ 68,668 $ 115,522 During 2019, we entered into individual non-binding sales agreements with third parties for four of our company operated hotels. Due to the potential for disposition within 12 months, we performed a test for recoverability using probability-weighted undiscounted cash flows on each of these four properties, noting only our Hotel RL Washington DC joint venture property did not recover the carrying value of the long-lived asset group. After calculating the fair value of the Hotel RL Washington DC joint venture property long-lived asset group, we recognized an impairment loss of $5.4 million. The fair value was determined based on the contractual selling price less expected costs to sell, which is a Level 3 fair value measurement. The impairment loss was allocated to the assets within the long-lived asset group on a pro rata basis, with $3.4 million applied against the hotel building, included within Property and equipment, net and $2.0 million applied against the Operating lease right-of-use asset on the Consolidated Balance Sheet. There were no impairments at the other three properties. During the years ended December 31, 2019 and 2018, we sold two and nine hotel properties, respectively, for a total gain of $7.3 million and $40.7 million, respectively. See further discussion of these dispositions at Note 16, Acquisitions and Dispositions

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets 2019 Impairment During the fourth quarter of 2019, as part of our annual impairment testing of indefinite lived intangible assets, we identified an impairment of $7.4 million on our Americas Best Value Inn indefinite lived brand name and an impairment of $1.3 million on our Knights Inn indefinite lived brand name, both within our franchised hotels segment. Both brands have experienced lower growth and higher terminations than previously expected. These brand name assets continue to be classified as indefinite lived intangible assets as we are committed to the support and growth of these brands as part of our long term business strategy. The impairment losses are included in the Asset Impairment caption in the Consolidated Statements of Comprehensive Income (Loss). No further impairments were identified in the annual impairment testing of our goodwill and other indefinite lived intangible assets. The inputs used to measure the fair values of the Americas Best Value Inn and Knights Inn brand names were largely unobservable, and accordingly, these measures are classified as Level 3. The fair values of the brand names were estimated based on the relief from royalty method, which models the cash flows from the brand intangibles assuming royalties were received under a licensing arrangement. This discounted cash flow analysis uses inputs such as forecasted future revenues attributable to the brand, assumed royalty rates and a risk-adjusted discount rate that approximates the estimated cost of capital. The unobservable inputs used in this valuation included projected revenue growth rates, royalty rates, and the discount rate. The Company used a discount rate of 11%. 2018 Impairment During the fourth quarter of 2018, as part of our annual impairment testing of indefinite lived intangible assets, we identified an impairment of $3.5 million on our Guesthouse indefinite lived brand name in our franchised hotels segment as the brand has encountered lower growth than previously expected, mostly due to the addition of other offerings in our portfolio. The impairment loss is included in the Asset Impairment caption in the Consolidated Statements of Comprehensive Income (Loss). The inputs used to measure the fair value of the Guesthouse brand name were largely unobservable and therefore the measure is classified as Level 3. The fair value of the Guesthouse brand name was estimated based on the relief from royalty method, and the unobservable inputs used in this valuation included projected revenue growth rates, royalty rates, and the discount rate. The Company used a discount rate of 11%. Additionally, we reclassified the remaining $2.1 million balance to a finite lived brand name with a remaining useful life of 6.3 years as of December 31, 2018. The following table summarizes the balances of goodwill and other intangible assets (in thousands): December 31, 2019 2018 Goodwill $ 18,595 $ 18,595 Intangible assets Brand name - indefinite lived $ 32,532 $ 41,278 Trademarks - indefinite lived 128 128 Brand name - finite lived, net 3,554 4,326 Customer contracts - finite lived, net 12,398 15,178 Total intangible assets $ 48,612 $ 60,910 Goodwill and other intangible assets attributable to each of our business segments at December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 2018 Intangible Intangible Goodwill Assets Goodwill Assets Company operated hotels $ — $ — $ — $ 4,660 Franchised hotels 18,595 48,612 18,595 56,250 Total $ 18,595 $ 48,612 $ 18,595 $ 60,910 During the fourth quarter of 2019 we reclassified a $4.7 million indefinite lived Red Lion brand name intangible asset from our Company operated hotels segment to the Franchised hotels segment. With sales of our company operated hotels, we continue to transition to a hotel franchising company; therefore the value of the Red Lion brand name resides primarily in the Franchised Hotels segment. The following table summarizes the balances of amortized customer contracts and finite-lived brand names (in thousands): December 31, 2019 2018 Customer contracts (1) $ 20,773 $ 20,773 Brand name - finite lived (2) 5,395 5,395 Accumulated amortization (10,216) (6,664) Net carrying amount $ 15,952 $ 19,504 (1) Customer contracts are being amortized on a straight-line basis over useful remaining lives ranging from 5.3 years to 14.0 years, with a weighted average remaining life of 12.3 years. (2) Brand name - finite lived are being amortized on a straight-line basis over useful remaining lives ranging from 5.3 years to 6.8 years, with a weighted average remaining life of 6.1 years. Amortization of our finite lived intangible assets was $3.6 million and $3.2 million for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019, estimated future amortization expenses related to customer contracts and finite-lived brand names is as follows (in thousands): Years Ending December 31, Amount 2020 $ 3,055 2021 2,643 2022 2,306 2023 2,008 2024 1,721 Thereafter 4,219 Total $ 15,952

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	Revenue from Contracts with CustomersThe following table provides information about receivables, contract assets and contract liabilities from contracts with customers (in thousands): December 31, 2019 December 31, 2018 Accounts receivable $ 15,143 $ 18,575 Key money 2,228 6,409 Capitalized contract costs 941 1,172 Contract liabilities 1,448 1,981 Significant changes in the key money disbursements, capitalized contract costs, and contract liabilities balances during the period are as follows (in thousands): Key Money Capitalized Contract Costs Contract Liabilities Balance as of January 1, 2019 $ 6,409 $ 1,172 $ 1,981 Key money cash disbursements 857 — — Key money converted from accounts receivable 128 — — Key money converted to notes receivable (4,594) — — Costs incurred to acquire contracts — 363 — Cash received in advance — — 634 Revenue or expense recognized that was included in the January 1, 2019 balance (457) (510) (1,029) Revenue or expense recognized in the period for the period (115) (84) (138) Balance as of December 31, 2019 $ 2,228 $ 941 $ 1,448 Estimated revenues and expenses expected to be recognized related to performance obligations that were unsatisfied as of December 31, 2019, including revenues related to application, initiation and other fees are as follows (in thousands): Years Ending December 31, Contra Revenue Expense Revenue 2020 $ 341 $ 232 $ 500 2021 266 166 332 2022 234 137 240 2023 198 91 140 2024 167 46 72 Thereafter 1,022 269 164 Total $ 2,228 $ 941 $ 1,448 We did not estimate revenues expected to be recognized related to our unsatisfied performance obligations for our: (i) royalty fees, as they are considered sales-based royalty fees recognized as hotel room sales occur in exchange for licenses of our brand names over the terms of the franchise contracts; and (ii) hotel management fees since they are allocated entirely to the wholly unsatisfied promise to transfer management services, which form part of a single performance obligation in a series, over the term of the management contract. Therefore, there are no amounts included in the table above related to these revenues. Inner Circle In July 2019, the parent entities for eight Inner Circle franchisees and the operating entities for two other Inner Circle franchisees all filed for voluntary bankruptcy protection under Chapter 11 of the United Stated Bankruptcy Code. As of the date of this filing, four of the Inner Circle franchisees transferred control of their leasehold interests on their hotel properties to their lenders, and four more of the Inner Circle franchisees ceased operations until further notice. Those eight Inner Circle franchise agreements have been terminated, while the remaining two Inner Circle franchise agreements continue to be in full effect. Additionally, four replacement franchise agreements have been executed with lenders who have taken control of the properties and continue to operate them pending sale proceedings. As of December 31, 2019, the ten Inner Circle franchisees described above in aggregate owe us the following balances: • Approximately $1.9 million in trade receivables, of which $0.5 million is included in pre-petition filings of Chapter 11 bankruptcies. • Approximately $4.9 million in various collateralized notes receivables and loans, of which $1.0 million is included in pre-petition filings of Chapter 11 bankruptcies. This balance includes $4.2 million of previously unamortized key money that was converted to notes receivable upon termination of the related franchise agreements. • Approximately $0.5 million in unamortized key money contract assets, all of which is included in pre-petition filings of Chapter 11 bankruptcies. The collateralized loans are secured by the property purchased with their proceeds. All outstanding receivables, loans, and key money assets are collateralized by an equity interest in one of the leaseholds as well as a personal guarantee of the owner. Given a portion of the franchises continue to have active franchise license agreements with us and given the estimated value of the associated collateral, we have concluded that $6.4 million of the total $7.2 million of contract related balances continue to be recoverable. As such, we have recognized an allowance of $0.8 million of pre-petition contract balances. These include $0.3 million of accounts receivable, $0.1 million of collateralized notes receivables and loan, and $0.4 million of unamortized key money. The $0.8 million allowance was recognized through bad debt expense included in Selling, general, administrative and other expenses on the Consolidated Statements of Comprehensive Income (Loss). We will continue to monitor the facts and circumstances surrounding this matter. If more information becomes available in subsequent periods, it could impact our conclusion on the collectability of these balances and on the Company’s future results of operations. We recogniz ed $1.2 million and $0.9 million of royalty income from these franchisees during the years ended December 31, 2019 and 2018, respectively.

Debt and Line of Credit

Debt and Line of Credit	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt and Line of Credit	Debt and Line of Credit The current and noncurrent portions of long-term debt as of December 31, 2019 and 2018 are as follows (in thousands): December 31, 2019 2018 Current Noncurrent Current Noncurrent Line of Credit $ — $ 10,000 $ — $ 10,000 Senior Secured Term Loan — — — 9,355 RL Venture - Olympia — 5,600 — — RLH Atla Venture — — 9,225 — RLH DC Venture (PWB) — — 15,943 — RLH DC Venture (CPBF) 17,648 — — — Total debt 17,648 15,600 25,168 19,355 Unamortized debt issuance costs (664) (24) (112) (241) Long-term debt net of debt issuance costs $ 16,984 $ 15,576 $ 25,056 $ 19,114 The collateral for each of the borrowings within the joint venture entities is the assets and proceeds of each respective entity. Each of our debt agreements contain customary reporting, financial and operating covenants. We were in compliance with all of the financial covenants of our debt agreements at December 31, 2019, unless further described below. Senior Secured Term Loan and Line of Credit In May 2018, RLH Corporation and certain of its direct and indirect wholly-owned subsidiaries entered into a credit agreement with Deutsche Bank AG New York Branch (DB), Capital One, National Association and Raymond James Bank, N.A., as lenders and DB as the administrative agent (DB Credit Agreement). The DB Credit Agreement provided for a $30.0 million senior secured term loan facility (Senior Secured Term Loan) and a $10.0 million senior secured revolving credit facility (Line of Credit). The principal amount of the Senior Secured Term Loan was distributed at closing to fund the KFS acquisition. In August 2018, we amended the agreement in response to a default on the RL Baltimore loan (described below). The loan agreement includes customary requirements for lender approval of annual operating and capital budgets, under certain conditions. It also includes customary events of default, cross-default provisions, and restrictions on payment of dividends. Our obligations under the DB Credit Agreement are (i) guaranteed by all of our direct and indirect wholly-owned subsidiaries, and (ii) secured by all of the present and after-acquired accounts, inventory, equipment, intellectual property, contractual rights and other tangible or intangible assets of RLH Corporation and the subsidiary guarantors. In August 2018, we deposited $20.6 million from asset sale proceeds and related joint venture distributions into a cash collateral account. The account is controlled by DB, on behalf of the lenders, and the balance is required by the debt agreement to be applied against the outstanding principal balance of the Senior Secured Term Loan at the lender's discretion. We subsequently used these funds to make a prepayment on the balance outstanding under the Senior Secured Term Loan. In March 2019, we transferred approximately $4.2 million, which comprises a portion of the net proceeds received from the RL Venture Loans (described below), as calculated and required by the provisions of the Senior Secured Term Loan, into the cash collateral account controlled by the lender. This balance was applied against the outstanding principal balance in April 2019. In September 2019, we made a voluntary prepayment on the Senior Secured Term Loan of $1.0 million. In the fourth quarter of 2019, using the net proceeds from the sales of our Hotel RL Salt Lake City joint venture property and Red Lion Hotel Atlanta International Airport joint venture property, we repaid the remaining outstanding principal balance of $4.2 million. The Senior Secured Term Loan is no longer outstanding as of December 31, 2019. Due to the early repayments and extinguishment of this debt, we recognized a Loss on early retirement of debt of $0.2 million. In August 2018, we also drew the full $10.0 million available to us on the Line of Credit. This amount remains outstanding as of December 31, 2019 and we have no further borrowing capacity through the Line of Credit. The credit commitment matures in May 2023. Outstanding amounts under the Line of Credit will bear interest at our election of 1-month, 2- month, 3-month, or 6-month LIBOR plus 3.00% with interest payable at the end of each elected 1-month, 2-month, 3-month, or 6-month elected term. As of December 31, 2019 we have elected a 1-month LIBOR rate resulting in an interest rate of 4.9%. RL Venture - Salt Lake City In March 2019, RL Salt Lake, LLC, a subsidiary of RL Venture, executed a secured debt agreement with Umpqua Bank for a term loan with a principal balance of $11.0 million. The loan was fully secured by the Hotel RL Salt Lake City property. The loan had a maturity date of March 18, 2021 and a variable interest rate of LIBOR plus 2.25%, payable monthly. The borrower had the option to exercise two six-month extensions upon maturity of the loan. There were no principal payment requirements prior to the maturity date and the loan included a financial covenant to be calculated semi-annually in which the property must maintain a minimum debt service coverage ratio of not less than 1.6 to 1.0. We incurred approximately $54,000 of debt discounts and debt issuance costs in connection with the issuance of the loan. In December 2019, we sold the Hotel RL Salt Lake City joint venture property for $33.0 million. Using the proceeds from the sale, RL Venture repaid the $11.0 million outstanding principal balance under the loan agreement. This debt is no longer outstanding as of December 31, 2019. Due to the early extinguishment of this debt, we recognized a Loss on early retirement of debt of $0.1 million. RL Venture - Olympia In March 2019, RL Olympia, LLC, a subsidiary of RL Venture, executed a secured debt agreement with Umpqua Bank for a term loan with a principal balance of $5.6 million. The loan is fully secured by the Hotel RL Olympia property. The loan has a maturity date of March 18, 2021 and a variable interest rate of LIBOR plus 2.25%, payable monthly. The borrower has the option to exercise two six-month extensions upon maturity of the loan. There are no principal payment requirements prior to the maturity date and the loan includes a financial covenant to be calculated semi-annually in which the property must maintain a minimum debt service coverage ratio of not less than 1.6 to 1.0. We incurred approximately $33,000 of debt discounts and debt issuance costs in connection with the issuance of the loan. RLH Atla Venture In September 2015, RLH Atlanta obtained a mortgage loan from PFP Holding Company IV LLC ("PFP"), an affiliate of Prime Finance, secured by a hotel adjacent to the Atlanta International Airport, which opened in April 2016 as the Red Lion Hotel Atlanta International Airport. The initial principal amount of the loan was $6.0 million, and the lender agreed to advance an additional $3.4 million to cover expenses related to improvements to the hotel, which we drew during the first quarter of 2016. In September 2019, RLH Atlanta executed an amendment to the existing mortgage loan with PFP which extended the maturity date from September 9, 2019 to November 9, 2019. In connection with the amendment, we paid $1.0 million of principal balance and incurred approximately $81,000 of debt discounts and debt issuance costs. As the amendment represents a modification to the original debt, these costs were amortized to interest expense through the extended maturity date of November 9, 2019. On November 7, 2019, RLH Atlanta executed an additional amendment, which extended the maturity date from November 9, 2019 to January 9, 2020. In connection with the amendment, we paid $0.5 million of principal balance and incurred approximately $40,000 of debt discounts and debt issuance costs. In November 2019, we sold the Red Lion Hotel Atlanta International Airport for $12.3 million. Using the proceeds from the sale, RLH Atlanta repaid the $8.2 million outstanding principal balance under the loan agreement with PFB. This debt is no longer outstanding as of December 31, 2019. RLH DC In October 2015, RLH DC obtained a mortgage loan from Pacific Western Bank secured by the Hotel RL Washington DC. The initial principal amount of the loan was $15.2 million, and the lender agreed to advance an additional $2.3 million to cover expenses related to improvements to the hotel, of which we drew $1.5 million during the year ended December 31, 2016. In May 2019, RLH DC executed a new mortgage loan agreement with CP Business Finance I, LP ("RLH DC Venture - CPBF"), secured by the Hotel RL Washington DC and a $10.5 million principal guarantee by RLH Corporation. The initial principal amount of the loan was $16.5 million. The proceeds from the loan were immediately used to pay off the existing mortgage loan on the property held by Pacific Western Bank, which had an outstanding principal balance of $15.9 million at the time of closing. The RLH DC Venture - CPBF loan had an initial maturity date of June 21, 2019, with a first extension option through May 31, 2020 that was exercised in June 2019, and a second extension option through May 31, 2021. The RLH DC Venture - CPBF has a cash interest rate of 7.0% in addition to PIK interest of 3.0% through May 31, 2020, which increases to 7.0% if the second extension option is exercised. There was a fee of $330,000 to exercise the first extension option and there is a fee of $825,000 plus a required $2.0 million principal pay down to exercise the second extension option. The RLH DC Venture - CPBF loan may be paid off in full prior to maturity at any point. The RLH DC Venture - CPBF loan contains an exit fee equal to 5.0% of the outstanding principal balance if the loan is paid off prior to May 31, 2020, or an exit fee equal to 4.0% of the outstanding principal balance if the loan is paid off between June 1, 2020 and May 31, 2021. Additionally, if the loan is paid down prior to May 31, 2020, a prepayment premium must be paid. The prepayment premium is equal to the remaining cash and PIK interest that would have been payable from the prepayment date through May 31, 2020. As the exit fee is payable regardless of loan repayment prior to or at maturity, we have accrued the projected exit fee of $851,000 as part of the outstanding debt balance with an offsetting debt discount. Inclusive of the accrued exit fee, we have incurred cumulative debt discounts and debt issuance costs of $1.4 million, which will be amortized to interest expense through the first extended maturity date of May 31, 2020. The loan agreement contains customary requirements for lender approval of annual operating and capital budgets, under certain conditions. It also includes customary events of default as well as financial covenants for maintaining a minimum property EBITDA, a minimum consolidated fixed coverage ratio for RLH, a maximum consolidated total net leverage ratio for RLH, and a cross default provision with our Line of Credit and Senior Secured Term Loan. CP Business Finance I, LP, the lender of the RLH DC - CPBF loan, is an affiliate of Columbia Pacific Opportunity Fund, LP, who currently holds 500,000 shares of RLH common stock. Additionally, Alexander B. Washburn, who served as a member of our Board of Directors from May 2015 to April 2019, is one of the managing members of Columbia Pacific Advisor, LLC, which serves as the investment manager of Columbia Pacific Opportunity Fund, LP. On February 7, 2020, we sold the Hotel RL Washington DC for $16.4 million. Using proceeds from the sale, together with the release of $2.3 million in a loan reserve held by CP Business Finance I, LP, RLH DC repaid the remaining outstanding principal balance and accrued exit fee under the RLH DC Venture - CPBF loan agreement of $17.7 million, plus a prepayment penalty of $0.6 million. RL Baltimore In April 2015, RL Baltimore obtained a mortgage loan from PFP secured by the Hotel RL Baltimore Inner Harbor. The initial principal amount of the loan was $10.1 million, and the lender agreed to advance an additional $3.2 million to cover expenses related to improvements to the hotel, which we drew during the year ended December 31, 2015. In September 2018, RLH Corporation, through our wholly owned subsidiary RLH Baltimore Loan Acquisition LLC (RLH Balt Acquisition), purchased the outstanding promissory note, in the original principal amount of $13.3 million (Baltimore Note) for a total purchase price of $13.6 million, resulting in a Loss on early retirement of debt of $0.1 million, from the write off of unamortized debt issuance costs. RL Baltimore is a wholly owned subsidiary of RLS Balt Venture LLC, a consolidated subsidiary of RLH Corporation in which, at the time of the transaction, we held a 73% interest. On October 25, 2018, RLH Corporation signed an agreement with Shelbourne Falcon II, which dissolved the joint venture relationship and gave RLH Corporation 100% ownership of RLS Balt Venture LLC. RL Venture In January 2015, RL Venture Holding LLC, a wholly-owned subsidiary of RL Venture entered into a loan agreement with Pacific Western Bank, which was secured by the hotels owned by RL Venture. The original principal amount of the loan was $53.8 million with an additional $26.2 million to be drawn over a two-year period to cover improvements related to the original hotels owned by the subsidiary. In 2018, nine of the RL Venture properties were sold for $116.5 million. Using proceeds from the hotel sales and restricted cash associated with the debt, during the year ended December 31, 2018, RL Venture repaid the full $73.2 million principal outstanding under its loan agreement with Pacific Western Bank. Due to the extinguishment of this debt, we recognized a Loss on early retirement of debt of $0.7 million, from the write off of unamortized debt issuance costs. Contractual maturities for long-term debt outstanding at December 31, 2019, for the next five years, are summarized by the year as follows (in thousands): Years Ending December 31, Amount 2020 $ 17,648 2021 5,600 2022 — 2023 10,000 2024 — Thereafter — Total $ 33,248

Operating and Finance Lease Com

Operating and Finance Lease Commitments	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Operating and Finance Lease Commitments	Operating and Finance Lease Commitments We have both operating and finance leases in the normal course of business. The operating leases relate to four of our company operated hotel properties and our headquarters. We are obligated under finance leases for certain hotel equipment at our company operated hotel locations. The finance leases typically have a five Balance sheet information related to our leases is included in the following table (in thousands): Operating Leases December 31, 2019 Operating lease right-of-use assets $ 48,283 Operating lease liabilities, due within one year $ 4,809 Operating lease liabilities, due after one year 46,592 Total operating lease liabilities $ 51,401 Finance Leases December 31, 2019 Property and equipment $ 298 Less accumulated depreciation (168) Property and equipment, net $ 130 Other accrued liabilities $ 74 Deferred income and other long-term liabilities 76 Total finance lease liabilities $ 150 The components of lease expense during the year ended December 31, 2019 are included in the following tables (in thousands): Financial Statement Line Item(s) Year Ended December 31, 2019 Operating lease expense Selling, general, administrative and other expenses, and Company operated hotels $ 4,639 Short-term lease expense Selling, general, administrative and other expenses, and Company operated hotels 793 Finance lease expense Amortization of finance right-of-use assets Depreciation and amortization 135 Interest on lease liabilities Interest expense 29 Total finance lease expense 164 Total lease expense $ 5,596 Supplemental cash flow information for our leases is included in the following table (in thousands): Cash paid for amounts included in the measurement of lease liabilities: Year Ended December 31, 2019 Cash used in operating activities for operating leases $ 4,744 Cash used in operating activities for finance leases 29 Cash used in financing activities for finance leases 137 During the year ended December 31, 2019, we recognized ROU assets of $181,000 and associated operating lease liabilities of $202,000 upon commencement of leases for space in our Spokane office. There were no new finance assets or associated liabilities during the year ended December 31, 2019. Information related to the weighted average remaining lease terms and discount rates for our leases as of December 31, 2019 is included in the following table: December 31, 2019 Weighted average remaining lease term (in years) Operating leases 69 Finance leases 3 Weighted average discount rate Operating leases 7.2 % Finance leases 11.9 % The future maturities of lease liabilities at December 31, 2019 are as indicated below (in thousands): Years Ending December 31, Operating Leases Finance Leases 2020 $ 4,809 $ 74 2021 4,813 56 2022 4,776 38 2023 4,739 11 2024 3,885 — Thereafter 244,959 — Total lease payments 267,981 179 Less: imputed interest 216,580 29 Total liability $ 51,401 $ 150 The future maturities of lease liabilities in the table above do not differ materially from future minimum rental payments under the previous leasing standard. Two leases comprise $243.0 million of future minimum lease payments beyond 2024. One is a ground lease for our Hotel RL Washington DC property with a term through 2080 and the other is a ground lease for our Red Lion Anaheim property with a lease term through 2021, but includes renewal options through 2106 that are reasonably assured to be exercised. Prior to the adoption of Topic 842 on January 1, 2019, total rent expense from continuing operations under leases for the year ended December 31, 2018 was $5.8 million which was recorded in Company operated hotels and Selling, general, administrative and other expenses
Operating and Finance Lease Commitments	Operating and Finance Lease Commitments We have both operating and finance leases in the normal course of business. The operating leases relate to four of our company operated hotel properties and our headquarters. We are obligated under finance leases for certain hotel equipment at our company operated hotel locations. The finance leases typically have a five Balance sheet information related to our leases is included in the following table (in thousands): Operating Leases December 31, 2019 Operating lease right-of-use assets $ 48,283 Operating lease liabilities, due within one year $ 4,809 Operating lease liabilities, due after one year 46,592 Total operating lease liabilities $ 51,401 Finance Leases December 31, 2019 Property and equipment $ 298 Less accumulated depreciation (168) Property and equipment, net $ 130 Other accrued liabilities $ 74 Deferred income and other long-term liabilities 76 Total finance lease liabilities $ 150 The components of lease expense during the year ended December 31, 2019 are included in the following tables (in thousands): Financial Statement Line Item(s) Year Ended December 31, 2019 Operating lease expense Selling, general, administrative and other expenses, and Company operated hotels $ 4,639 Short-term lease expense Selling, general, administrative and other expenses, and Company operated hotels 793 Finance lease expense Amortization of finance right-of-use assets Depreciation and amortization 135 Interest on lease liabilities Interest expense 29 Total finance lease expense 164 Total lease expense $ 5,596 Supplemental cash flow information for our leases is included in the following table (in thousands): Cash paid for amounts included in the measurement of lease liabilities: Year Ended December 31, 2019 Cash used in operating activities for operating leases $ 4,744 Cash used in operating activities for finance leases 29 Cash used in financing activities for finance leases 137 During the year ended December 31, 2019, we recognized ROU assets of $181,000 and associated operating lease liabilities of $202,000 upon commencement of leases for space in our Spokane office. There were no new finance assets or associated liabilities during the year ended December 31, 2019. Information related to the weighted average remaining lease terms and discount rates for our leases as of December 31, 2019 is included in the following table: December 31, 2019 Weighted average remaining lease term (in years) Operating leases 69 Finance leases 3 Weighted average discount rate Operating leases 7.2 % Finance leases 11.9 % The future maturities of lease liabilities at December 31, 2019 are as indicated below (in thousands): Years Ending December 31, Operating Leases Finance Leases 2020 $ 4,809 $ 74 2021 4,813 56 2022 4,776 38 2023 4,739 11 2024 3,885 — Thereafter 244,959 — Total lease payments 267,981 179 Less: imputed interest 216,580 29 Total liability $ 51,401 $ 150 The future maturities of lease liabilities in the table above do not differ materially from future minimum rental payments under the previous leasing standard. Two leases comprise $243.0 million of future minimum lease payments beyond 2024. One is a ground lease for our Hotel RL Washington DC property with a term through 2080 and the other is a ground lease for our Red Lion Anaheim property with a lease term through 2021, but includes renewal options through 2106 that are reasonably assured to be exercised. Prior to the adoption of Topic 842 on January 1, 2019, total rent expense from continuing operations under leases for the year ended December 31, 2018 was $5.8 million which was recorded in Company operated hotels and Selling, general, administrative and other expenses

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies On September 26, 2018, Radisson Hotels International, Inc. filed a complaint against RLH Corporation and our subsidiary Red Lion Hotels Franchising, Inc. in the United States District Court for the Eastern District of Washington. The complaint alleges tortious interference with agreements between Radisson and several franchisees controlled by Inner Circle Investments and seeks damages in an undetermined amount. RLH Corporation believes this complaint is without merit and we intend to defend it vigorously. On October 31, 2018, the Company's lease for the Red Lion River Inn expired. The landlord filed a lawsuit against the Company on January 24, 2019 in Spokane Superior Court, alleging breach of the lease agreement and tort claims relating to the condition of the hotel. The Company filed its Answer on January 25, 2019, denying all allegations and asserting various affirmative defenses. RLH Corporation believes this complaint is without merit and we intend to defend it vigorously. At any given time we are subject to claims and actions incidental to the operations of our business. During the second quarter of 2019, we accrued approximately $952,000 for a settlement over a wage dispute with former hotel employees related to the calculation of pay for certain rest, break, meal, and other periods that are required under California law.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock Based Compensation	Stock Based Compensation Stock Incentive Plans The 2015 Stock Incentive Plan (2015 Plan) authorizes the grant or issuance of various option and other awards including restricted stock units and other stock-based compensation. The 2015 Plan was approved by our shareholders in 2015, and amended in 2017, and as amended provides for awards of 2.9 million shares. As of December 31, 2019, there were 1.1 million shares of common stock available for issuance pursuant to future stock option grants or other awards under the 2015 Plan. Stock based compensation expense reflects the fair value of stock based awards measured at grant date, including an estimated forfeiture rate, and is recognized over the relevant service period. For the years ended December 31, 2019 and 2018, stock-based compensation expense is as follows: Years Ended December 31, 2019 2018 (In thousands) Stock options $ 21 $ 82 Restricted stock units 1,625 2,887 Performance stock units (470) 442 Unrestricted stock awards 564 498 Employee Stock Purchase Plan 40 46 Total stock-based compensation $ 1,780 $ 3,955 Stock Options Stock options issued are valued based upon the Black-Scholes option pricing model and we recognize this value as an expense over the periods in which the options vest. Use of the Black-Scholes option-pricing model requires that we make certain assumptions, including expected volatility, forfeiture rate, risk-free interest rate, expected dividend yield and expected life of the options, based on historical experience. Volatility is based on historical information with terms consistent with the expected life of the option. The risk free interest rate is based on the quoted daily treasury yield curve rate at the time of grant, with terms consistent with the expected life of the option. There were no stock options granted in 2019 or 2018. All options outstanding as of December 31, 2019 were forfeited on February 8, 2020. A summary of stock option activity for the year ended December 31, 2019, is as follows: Number of Shares Weighted Average Exercise Price Balance, January 1, 2019 81,130 $ 8.20 Options forfeited (20,282) $ 8.20 Balance, December 31, 2019 60,848 $ 8.20 Exercisable, December 31, 2019 60,848 $ 8.20 Additional information regarding stock options outstanding and exercisable as of December 31, 2019, is presented below. Exercise Number Weighted Expiration Date (1) Weighted Aggregate Intrinsic Value (2) Number Weighted Aggregate Intrinsic Value (2) $8.20 60,848 0.10 2026 $ 8.20 $ — 60,848 $ 8.20 $ — (1) The original grant date expiration of the outstanding options was 2026. However, all options outstanding as of December 31, 2019 were forfeited on February 8, 2020 after the expiration of the permitted exercise period following employee termination. (2) The aggregate intrinsic value, in thousands, is before applicable income taxes and represents the amount option recipients would have received if all options had been exercised on the last trading day of 2019, based upon our closing stock price of $3.73. Restricted Stock Units, Shares Issued as Compensation During 2019 and 2018, we granted 361,360 and 514,512 unvested restricted stock units, respectively, to executive officers and other key employees, which typically vest 25% each year for four years on each anniversary of the grant date. While all of the shares are considered granted, they are not considered issued or outstanding until vested. As of December 31, 2019 and 2018, there were 459,070 and 1,288,714 unvested restricted stock units outstanding, respectively. A summary of restricted stock unit activity for the year ended December 31, 2019, is as follows: Number Weighted Balance, January 1, 2019 1,288,714 $ 8.47 Granted 361,360 $ 8.24 Vested (736,963) $ 7.51 Forfeited (454,041) $ 9.31 Balance, December 31, 2019 459,070 $ 9.03 We issued 736,963 shares of common stock to employees in 2019 as their restricted stock units vested. Under the terms of the 2006 and 2015 plans and upon issuance, we authorized a net settlement of distributable shares to employees after consideration of individual employees' tax withholding obligations, at the election of each employee. The fair value of restricted stock that vested during 2019 and 2018 was approximately $5.9 million and $2.2 million, respectively. During 2019 and 2018, we recognized approximately $1.6 million, and $2.9 million, respectively, in compensation expense related to these grants, and expect to recognize an additional $2.5 million in compensation expense over the remaining weighted average vesting periods of approximately 19 months. Performance Stock Units, Shares Issued as Compensation During 2019 and 2018, we granted 218,437 and 158,431 performance stock units (PSUs), respectively, to certain of our executives. These PSUs include both performance vesting conditions and a service vesting condition. The performance vesting conditions are based on an annual earnings goal tied to Adjusted EBITDA. Each performance condition has a minimum, a target and a maximum share amount based on the level of attainment of the performance condition with payouts of 25% to 50% at the minimum, 100% at the target, and 160% at the maximum. The service period for each grant is three years. Compensation expense, net of estimated forfeitures, is calculated based on the estimated attainment of the performance conditions during the performance period and recognized on a straight-line basis over the performance and service periods. Based on these assumptions, PSU compensation (recovery) expense recognized for the years ended December 31, 2019 and 2018 was $(0.5) million and $0.4 million, respectively. The remaining compensation expense related to PSUs of approximately $15,000 will be recognized over the next 3 months. A summary of performance stock unit activity based on target shares for the year ended December 31, 2019, is as follows: Number of Shares Weighted Average Grant Date Fair Value Balance, January 1, 2019 209,201 $ 8.23 Granted 218,437 $ 8.08 Change in units based on performance conditions (114,789) $ 8.48 Forfeited (287,053) $ 8.18 Balance, December 31, 2019 25,796 $ 6.45 Unrestricted Stock Awards Unrestricted stock awards are granted to members of our Board of Directors as part of their compensation. Awards are fully vested and expense is recognized when granted. The fair value of unrestricted stock awards is the market close price of our common stock on the date of the grant. During 2019 and 2018, we recognized approximately $0.6 million and $0.5 million, respectively, in compensation expense related to these grants. The following table summarizes unrestricted stock award activity for the years ended December 31: 2019 2018 Shares of unrestricted stock granted 76,224 46,068 Weighted average grant date fair value per share $ 7.41 $ 10.81 Employee Stock Purchase Plan The employee stock purchase plan (ESPP) was approved in 2008, and amended in 2017, and as amended authorizes 600,000 shares for purchase by eligible employees under the ESPP plan. As of December 31, 2019, 282,739 shares were available for grant. Eligible employees may purchase shares of our common stock at a 15% discount through payroll deductions. No employee may purchase more than $25,000 worth of shares, or more than 10,000 total shares, in any calendar year. As allowed under the ESPP, a participant may elect to withdraw from the plan, effective for the purchase period in progress at the time of the election with all accumulated payroll deductions returned to the participant at the time of withdrawal. During 2019 and 2018, there were 34,990 and 27,118 shares, respectively, issued, and approximately $40,000 and $46,000 was recognized in compensation expense related to the discount associated with the plan in each year, respectively. 2019 2018 Shares of stock sold to employees 34,990 27,118 Weighted average fair value per ESPP award $ 6.46 $ 7.18 Warrants five

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share The following table presents a reconciliation of the numerators and denominators used in the basic and diluted net income (loss) per share computations for the years ended December 31, 2019 and 2018 (in thousands, except per share amounts): Years Ended December 31, 2019 2018 (Revised) Numerator - basic and diluted: Net income (loss) $ (20,973) $ 14,467 Net (income) loss attributable to noncontrolling interest 1,944 (13,129) Net income (loss) attributable to RLH Corporation (19,029) 1,338 Denominator: Weighted average shares - basic 24,931 24,392 Weighted average shares - diluted 24,931 25,477 Earnings (loss) per share - basic $ (0.76) $ 0.05 Earnings (loss) per share - diluted $ (0.76) $ 0.05 The following table presents options to purchase common shares, restricted stock units outstanding, performance stock units outstanding and warrants to purchase common shares included in the earnings per share calculation, as well as the amount excluded from the dilutive earnings per share calculation if they were considered antidilutive, for the years ended December 31, 2019 and 2018. Years Ended December 31, 2019 2018 Stock Options (1) Dilutive awards outstanding — 9,845 Antidilutive awards outstanding 60,848 71,285 Total awards outstanding 60,848 81,130 Restricted Stock Units (2) Dilutive awards outstanding — 800,201 Antidilutive awards outstanding 459,070 488,513 Total awards outstanding 459,070 1,288,714 Performance Stock Units (3) Dilutive awards outstanding — 108,889 Antidilutive awards outstanding 25,796 100,312 Total awards outstanding 25,796 209,201 Warrants (4) Dilutive awards outstanding — 166,121 Antidilutive awards outstanding 442,533 276,412 Total awards outstanding 442,533 442,533 (1) All stock options for the year ended December 31, 2019 were anti-dilutive as a result of the RLH Corporation weighted average share price during the reporting period, in addition to the net loss in 2019. (2) Restricted stock units were anti-dilutive for the year ended December 31, 2019 due to the net loss attributable to RLH Corporation in the reporting period. If we had reported net income for the year ended December 31, 2019 then 254,574 weighted average restricted stock units would have been dilutive. (3) Certain performance stock unit grants were antidilutive for the year ended December 31, 2019 as their respective targets had not been achieved as of the end of the year, in addition to the net loss in 2019. If we had reported net income and the performance targets been met for the year ended December 31, 2019, then 81,613 weighted average performance stock units would have been dilutive.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Major components of the income tax expense for the years ended December 31, 2019 and 2018 are as follows (in thousands): Years Ended December 31, 2019 2018 Current: Federal expense (benefit) $ 30 $ 424 State expense (benefit) 163 718 Foreign expense (benefit) 89 88 Deferred expense (benefit) (29) (1,301) Income tax expense (benefit) $ 253 $ (71) The differences from continuing operations between income taxes expected at the U.S. federal statutory income tax rate of 21% and the reported income tax (benefit) expense are summarized as follows (in thousands, except percentages): Years Ended December 31, 2019 2018 (Revised) Amount % Amount % (Benefit) expense provision at federal statutory rate $ (4,351) -21.0 % $ 3,023 21.0 % State/foreign tax (benefit) expense (325) -1.6 % 90 0.6 % Effect of tax credits 5 — % (490) -3.4 % Non-controlling interest 408 2.0 % (2,804) -19.4 % Other 713 3.4 % 134 0.9 % Valuation allowance 3,803 18.4 % (24) -0.2 % Income tax expense (benefit) from continuing operations $ 253 1.2 % $ (71) -0.5 % Significant components of the net deferred tax assets and liabilities from continuing operations at December 31, 2019 and 2018, are as follows (in thousands): December 31, 2019 2018 (Revised) Assets Liabilities Assets Liabilities Property and equipment $ 1,946 $ — $ 1,564 $ — Brand name — 2,336 — 4,211 Goodwill 2,345 — 2,813 — Prepaid assets — 1,082 — 985 Allowance for doubtful accounts 1,345 — 587 — RL Venture 957 — — 75 Stock-based compensation 372 — 1,245 — Tax credit carryforwards 2,691 — 2,696 — Federal and state net operating losses 1,965 — 682 — Leasing liabilities 9,758 — — — Leasing assets — 9,499 — — Other receivables 500 — 1,080 — Other 2,993 — 2,727 — Valuation allowance (12,698) — (8,895) — Total $ 12,174 $ 12,917 $ 4,499 $ 5,271 At December 31, 2019 we had federal operating loss carryforwards of $5.5 million. At December 31, 2018, we had used the federal operating loss in its entirety. The federal operating loss carryforwards can be carried forward indefinitely, but are subject to annual deduction limitations under the 2017 Tax Cuts and Jobs Act . At December 31, 2019 and 2018, we had state gross operating loss carryforwards of approximately $13.3 million and $10.6 million, respectively. We had federal and state tax credit carryforwards of approximately $2.7 million at December 31, 2019 and 2018. The state net operating loss carryforwards will expire beginning in 2020; the tax credit carryforwards will begin to expire in 2024. We assess the available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit use of the existing deferred tax assets. As of December 31, 2019, the total valuation allowance of $12.7 million was recorded to reduce deferred tax assets to an amount that is more likely than not to be realized. The amount of the deferred tax asset considered realizable, however, could be adjusted if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as forecasted taxable income and our projections for growth. Should we determine we will be able to realize additional deferred tax assets, the tax benefits relating to any reversal of the valuation allowance will be accounted for as a reduction of income tax expense. A summary of our valuation allowance activity as it relates to continuing operations for the years ended December 31 is as follows (in thousands): Valuation Allowance (1) (Revised) Balances, December 31, 2017 $ 8,048 Increase during period 847 Balances, December 31, 2018 8,895 Increase during period 3,803 Balances, December 31, 2019 $ 12,698 (1) The change in the valuation allowance shown in this table does not correspond to the annual valuation allowance amount shown in the rate reconciliation table for 2018 due to items required to be recognized through equity. We classify any interest expense and penalties related to tax positions and any interest income on tax overpayments as components of income tax expense. We recognize the financial statement effect of a tax position when it is more likely than not to be sustained on the basis of its technical merits. We have no material uncertain tax positions at December 31, 2019 and 2018, and do not anticipate a

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Applicable accounting standards define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). We measure our assets and liabilities using inputs from the Level 1, Level 2 and Level 3 of the fair value hierarchy. Cash, Restricted Cash and Accounts Receivable carrying values approximate fair value due to the short-term nature of these items. We estimate the fair value of our notes receivable using expected future payments discounted at risk-adjusted rates, both of which are Level 3 inputs. We estimate the fair value of our long-term debt and capital lease obligations using expected future payments discounted at risk-adjusted rates, both of which are Level 3 inputs. The fair values provided below are not necessarily indicative of the amounts we or the debt holders could realize in a current market exchange. In addition, potential income tax ramifications related to the realization of gains and losses that would be incurred in an actual sale or settlement have not been taken into consideration. Estimated fair values of financial instruments (in thousands) are shown in the table below. December 31, 2019 2018 Carrying Amount Fair Value Carrying Amount Fair Value Financial assets: Notes receivable $ 5,709 $ 5,709 $ 2,103 $ 2,103 Financial liabilities: Total debt $ 33,248 $ 32,737 $ 44,523 $ 43,880 Total finance lease obligations 150 150 378 378

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Our current joint ventures RL Venture, RLS DC Venture and RLS Atla Venture and our former joint venture, RLS Balt Venture have agreed to pay to Shelbourne an investor relations fee each month equal to 0.50% of its total aggregate revenue. Shelbourne is the entity that leads Shelbourne Falcon, Shelbourne Falcon II, Shelbourne Falcon III and Shelbourne Falcon IV, the minority interest holder in these joint ventures. The amount Shelbourne Capital earned from all four joint ventures during the years ended December 31, 2019 and 2018 totaled $69,000 and $211,000, respectively. Columbia Pacific Opportunity Fund, LP (CP), previously one of our largest shareholders, is an investor in Shelbourne Falcon, our minority partner in RL Venture. For the years ended December 31, 2019 and 2018, Shelbourne Capital earned $50,000 and $161,000, respectively, from RL Venture. We did not pay any investor relations fees to Shelbourne Capital related to the RLS Balt Venture after October 2018. On April 17, 2018, we entered into a commitment letter with CP that described the general terms and conditions for a single advance term loan of $20 million. Upon execution of the commitment letter, we paid CP a non-refundable commitment fee of $200,000, and agreed to reimburse CP for all reasonable out-of-pocket costs and expenses, including reasonable legal fees, whether or not the loan was funded. The commitment was not used and terminated on May 31, 2018. At the time of the transaction, CP held beneficial ownership of 1,510,105 shares of our common stock, and 442,533 shares of common stock subject to a warrant held by an entity in which an affiliate of CP holds an indirect interest. CP is also an investor in Shelbourne Falcon, which holds a 45% interest in RL Venture. The warrants expired without being exercised in January 2020. Effective March 2016, our wholly owned subsidiary, RL Management entered into a one operating revenues, whichever is greater. During the year ended December 31, 2018 we recognized management fee revenue from HNA Hudson Valley Resort & Training Center LLC of $75,000. On June 12, 2018, HNA RLH Investments LLC sold their common shares in RLH to a third party and Enrico Marini Fichera resigned from the Board effective June 18, 2018, no longer making them a related party. The contract with Hudson Valley Resort and Spa was terminated in September 2018. On September 30, 2016, we completed our acquisition of the operating assets and assumption of certain liabilities relating to specified hotel brands and brand extensions from Thirty-Eight Street, Inc. ("TESI") and Vantage Hospitality Group, Inc. ("Vantage Hospitality"). From the date of the acquisition, our board appointed Bernard T. Moyle, as our Executive Vice President and Chief Operating Officer and Roger J. Bloss as our Executive Vice President and President of Global Development. Moyle and Bloss are shareholders of TESI and Vantage Hospitality. Effective May 31, 2018, Messrs. Bloss and Moyle entered into consulting agreements through December 31, 2020, ending their employment with the Company and no longer making them a related party after the effective date. On May 21, 2018, the Company entered into a letter agreement ("Letter Agreement") and a First Amendment ("First Amendment") to the TESI and Vantage Hospitality purchase agreement. In accordance with the Letter Agreement and First Amendment, after the first anniversary of the closing date, we issued $4.0 million in cash and 414,000 shares of the Company's common stock to TESI in January 2018. In October 2018, we settled the second and final portion of the Vantage contingent consideration in an aggregate amount of $3.0 million in cash and 276,000 shares of the Company’s common stock. The Company understands that Mr. Bloss and Mr. Moyle each own 50% of the outstanding common shares of TESI. Messrs. Bloss and Moyle each additionally indirectly own a 5.7% equity interest in a limited liability company that owns the Lexington Hotel and Conference Center in Jacksonville, Florida. During the period ended May 31, 2018, the Company billed the property approximately $161,000 for franchise fees and related services, including royalty and marketing. This hotel, along with the Lexington Inn & Suites, Daytona Beach and the ABVI Las Vegas, are managed by Cal-Vegas, Ltd. (Cal-Vegas), of which TESI (owned by Messrs. Bloss and Moyle) is the General Partner and holds a 2% general partner interest, and Mr. Moyle serves as the Chief Operating Officer and Chief Financial Officer. The Company and Cal-Vegas are not parties to any agreement with respect to these properties, as the management contracts are between Cal-Vegas and the Company’s franchisees, who are unrelated third parties. Cal-Vegas, Ltd. is also the lessee of the ABVI Las Vegas hotel. Franchise fees billed by the Company to each of these properties for the period ended May 31, 2018 were as follows: Lexington Inn & Suites, Daytona Beach, $35,000, and ABVI Las Vegas, $1,000. During the fourth quarter of 2018, we transitioned management of our company operated Hotel RL Baltimore Inner Harbor and Hotel RL Washington DC from RL Management, Inc., to HEI Hotels and Resorts, of which one of the members of our Board of Directors, Ted Darnall, is currently the Chief Executive Officer. Additionally, during the first quarter of 2019, management of our company operated hotel Red Lion Hotel Seattle Airport was also transitioned from RL Management, Inc. to HEI Hotels and Resorts. During the years ended December 31, 2019 and 2018, we paid $1.1 million and $22,000, respectively in management fees to HEI Hotels and Resorts for management of these properties. On January 14, 2019, the Company announced the appointment of Julie Shiflett as Chief Financial Officer of RLH. Prior to this appointment, the Company paid consulting fees to NorthWest CFO, a consulting firm of which Ms. Shiflett is a Principal. During the years ended December 31, 2019 and 2018 we paid consulting fees of $49,000 and $394,000 to NorthWest CFO. The payments made in 2019 were for services rendered by NorthWest CFO in 2018. No services have been performed by NorthWest CFO on behalf of RLH subsequent to Ms. Shiflett being appointed Chief Financial Officer. As noted in Note 8 Debt and Line of Credit , on May 31, 2019, we executed a mortgage loan with a principal and accrued exit fee of $17.4 million with CP Business Finance I, LP, an affiliate of Columbia Pacific Opportunity Fund, LP, who currently holds 500,000 shares of RLH common stock. Additionally, Alexander B. Washburn, who served as a member of our Board of Directors from May 2015 to April 2019, is one of the managing members of Columbia Pacific Advisor, LLC, which serves as the investment manager of Columbia Pacific Opportunity Fund, LP.

Acquisitions and Dispositions

Acquisitions and Dispositions	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Acquisitions and Dispositions	Acquisitions and Dispositions Acquisitions Knights Inn Acquisition On May 14, 2018, RLH Franchising, Inc. completed the purchase of all of the issued and outstanding shares of capital stock of KFS, and the purchase of certain operating assets from, and assumption of certain liabilities relating to the business of franchising Knights Inn branded hotels to hotel owners from Wyndham Hotel Group Canada, ULC and Wyndham Hotel Group Europe Limited, pursuant to the Amended and Restated Purchase Agreement, dated May 1, 2018, for an aggregate purchase price of $27.2 million. The purchase price was financed through borrowing under the DB Credit Agreement. See Note 8, Debt and Line of Credit for discussion of the DB Credit Agreement. The acquisition of KFS was treated as a business combination under U.S. GAAP. The following reflects our purchase price allocation (in thousands): Fair Value Current assets $ 1,288 Intangible assets 16,800 Goodwill 9,191 Total assets acquired 27,279 Current liabilities 30 Total liabilities acquired 30 Total net assets acquired $ 27,249 Current assets are comprised of $4.6 million in contractual value of acquired receivables, less a fair value adjustment of $3.3 million based on expected collectability. Intangible assets acquired are as follows (in thousands): Fair Value Useful Life Brand names $ 7,700 Indefinite Customer contracts 9,100 15 years Total intangible assets $ 16,800 In 2019, we recognized an impairment loss of $1.3 million on our Knights Inn indefinite lived brand name. The carrying value of the intangible asset as of December 31, 2019 is $6.4 million. We recognized $9.2 million in goodwill as the result of the acquisition, recorded within our franchise reporting segment. The goodwill is deductible for income tax purposes. The factors that make up the goodwill are primarily expected synergies from combining the operations of Knights Inn with our own. The following table presents the revenues and earnings from Knights Inn's operations that are included in the Consolidated Statement of Comprehensive Income (Loss) for the year ended December 31, 2018 (in thousands): Year Ended December 31, 2018 Revenue $ 4,265 Net income (loss) from continuing operations before income taxes 2,874 The following supplemental pro forma results are based on the individual historical results of RLH Corporation and KFS, with adjustments to give effect to the combined operations as if the acquisition had been consummated on January 1, 2018 (in thousands, except per share data) (unaudited): Year Ended December 31, 2018 Revenue $ 138,478 Net income 17,017 Net income and comprehensive income attributable to RLH Corporation 3,887 Earnings per share attributable to RLH Corporation - basic $ 0.18 Earnings per share attributable to RLH Corporation - diluted $ 0.17 We recognized acquisition related expenses of $2.2 million during the year ended December 31, 2018, and they are included within Transaction and integration costs on our Consolidated Statements of Comprehensive Income (Loss). Dispositions Company Operated Hotel Dispositions During the year ended December 31, 2018, we began execution of a hotel asset sales initiative consistent with our previously stated business strategy to focus on moving towards operations as primarily a franchise company, and disposed of nine hotels from our company operated hotels segment, comprising net assets of $70.7 million, for cash proceeds of $116.5 million. These dispositions resulted in a combined gain of $40.7 million. During the year ended December 31, 2019, we disposed of two additional hotels from our company operated hotels segment, comprising net assets of $37.0 million, for cash proceeds of $45.3 million. These dispositions resulted in a combined gain of $7.3 million. The dispositions in 2018 and 2019 did not meet the criteria for discontinued operations. The following summarizes the results of operations for the 11 properties sold during 2019 and 2018 (in thousands): Years Ended December 31, 2019 2018 Pre-tax income (loss) $ 4,750 $ 36,780 Net (income) loss attributable to noncontrolling interest (2,138) (16,551) Net income (loss) attributable to RLHC $ 2,612 $ 20,229 Due to the various contingencies remaining in the non-binding purchase and sale agreements outstanding, at December 31, 2019 and 2018, we have no properties meeting the criteria to be classified as held for sale on our Consolidated Balance Sheets. On February 7, 2020, we disposed of one additional hotel from our company operated hotels segment, the Hotel RL Washington DC, for cash proceeds of $16.4 million. This property was subject to a non-binding purchase and sale agreement at December 31, 2019, but due to various contingencies, had not met the criteria to be classified as held for sale on our Consolidated Balance Sheets for the periods presented.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission (SEC) and in accordance with generally accepted accounting principles in the United States of America (GAAP) and include all accounts and wholly and majority-owned subsidiaries' accounts. All significant inter-company and inter-segment transactions and accounts have been eliminated upon consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates. Reclassifications For the year ended December 31, 2019, all revenues and costs related to our fourth quarter brand conference were presented in their respective Marketing, reservations, and reimbursables line items in our Consolidated Statements of Comprehensive Income (Loss). In prior years, these revenues and expenses were reported in Other franchise and Selling, general, administrative and other expenses , respectively. We have reclassified these items in the Consolidated Statements of Comprehensive Income (Loss) for the year ended December 31, 2018, as well as the year ended December 31, 2017, for which no Consolidated Statement of Comprehensive Income (Loss) is presented: For the Year Ended December 31, 2018 As Previously Reported Reclassifications As Reclassified Revenue: Marketing, reservations and reimbursables $ 25,948 $ 2,291 $ 28,239 Other franchise 5,537 (2,291) 3,246 Operating Expenses Marketing, reservations and reimbursables $ 26,877 $ 1,060 $ 27,937 Selling, general, administrative and other expenses 32,122 (1,060) 31,062 For the Year Ended December 31, 2017 As Previously Reported Reclassifications As Reclassified Revenue: Marketing, reservations and reimbursables $ 26,179 $ 1,832 $ 28,011 Other franchise 4,822 (1,832) 2,990 Operating Expenses Marketing, reservations and reimbursables $ 25,435 $ 952 $ 26,387 Selling, general, administrative and other expenses 29,753 (952) 28,801 Revision of Previously Issued Financial Statements for Immaterial Misstatements Due to a non-income tax audit that was initiated in 2019, during the fourth quarter of 2019 we engaged a third party expert to assist management in a study that concluded we are probable of being assessed non-income taxes in additional states related to billings from 2016 through 2019. The total estimated non-income tax liability for all periods was estimated at $2.0 million, which includes penalties and interest of $0.3 million. There is significant subjectivity as to whether non-income taxes can be assessed on certain of our franchise billings. In order to mitigate our potential exposure, the company has requested acceptance into voluntary disclosure agreements with multiple states that comprise the majority of our exposure. We have the ability and right to bill and collect a reimbursement of the incremental non-income tax, excluding penalties and interest, from our franchisees. However, as the amounts included significant judgment, cover multiple periods, and as we lack a history of collecting these types of non-income taxes, we have concluded we will not recognize an asset for potential reimbursement. We have assessed the effects of these errors to our previously issued financial statements and based upon quantitative and qualitative factors, determined that the errors were not material to our previously issued financial statements. Therefore we have corrected previously reported amounts by recognizing the 2016 and 2017 impact of $0.7 million as a decrease in Accumulated deficit and an increase to Other accrued liabilities as of January 1, 2018, as well as recognizing $0.6 million in Selling, general, administrative and other expenses with a corresponding decrease in Net income (loss) in 2018. The revision for the year ended December 31, 2018 reduced basic and diluted earnings per share by $0.03. The following table shows the impact of the immaterial revision to certain line items in our Consolidated Statements of Comprehensive Income (Loss) for previously reported quarters, after adjustment for the brand conference reclassification discussed above, during 2019 and 2018: For the Three Months Ended (unaudited) March 31, 2019 June 30, 2019 September 30, 2019 As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised Selling, general, administrative and other expenses $ 7,228 $ 163 $ 7,391 $ 6,497 $ 163 $ 6,660 $ 8,196 $ 205 $ 8,401 Total operating expenses 29,449 163 29,612 31,196 163 31,359 37,169 205 37,374 Operating loss (3,465) (163) (3,628) (2,271) (163) (2,434) (4,306) (205) (4,511) Loss before taxes (4,314) (163) (4,477) (3,500) (163) (3,663) (5,961) (205) (6,166) Net loss (4,396) (163) (4,559) (3,608) (163) (3,771) (6,447) (205) (6,652) Net loss and comprehensive loss attributable to RLH Corporation (4,110) (163) (4,273) (2,834) (163) (2,997) (3,467) (205) (3,672) Loss per share - basic $ (0.17) $ — $ (0.17) $ (0.11) $ (0.01) $ (0.12) $ (0.14) $ (0.01) $ (0.15) Loss per share - diluted $ (0.17) $ — $ (0.17) $ (0.11) $ (0.01) $ (0.12) $ (0.14) $ (0.01) $ (0.15) For the Three Months Ended (unaudited) March 31, 2018 June 30, 2018 September 30, 2018 December 31, 2018 As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Reclassified Adjustment As Revised Selling, general, administrative and other expenses $ 7,210 $ 128 $ 7,338 $ 8,268 $ 140 $ 8,408 $ 8,112 $ 187 $ 8,299 $ 7,472 $ 164 $ 7,636 Total operating expenses 23,477 128 23,605 38,943 140 39,083 16,236 187 16,423 35,440 164 35,604 Operating income (loss) 9,562 (128) 9,434 (331) (140) (471) 19,764 (187) 19,577 (7,242) (164) (7,406) Income (loss) before taxes 7,473 (128) 7,345 (2,011) (140) (2,151) 17,587 (187) 17,400 (8,034) (164) (8,198) Net income (loss) 7,338 (128) 7,210 (1,663) (140) (1,803) 17,613 (187) 17,426 (8,202) (164) (8,366) Net income (loss) and comprehensive income (loss) attributable to RLH Corporation 2,588 (128) 2,460 (2,322) (140) (2,462) 8,943 (187) 8,756 (7,252) (164) (7,416) Earnings (loss) per share - basic $ 0.11 $ (0.01) $ 0.10 $ (0.10) $ — $ (0.10) $ 0.36 $ — $ 0.36 $ (0.30) $ — $ (0.30) Earnings (loss) per share - diluted $ 0.10 $ — $ 0.10 $ (0.10) $ — $ (0.10) $ 0.35 $ (0.01) $ 0.34 $ (0.30) $ — $ (0.30)
Revenue Recognition	Revenue Recognition Revenue is generally recognized as services are provided. Revenues are primarily derived from franchise contracts with third-party hotel owners, as well as from individual hotel guests and corporate patrons at our owned and leased hotels. Revenues are also derived from management of third-party owned hotels. The majority of compensation received for our performance obligations is variable consideration from our management and franchise contracts or fixed transactional guest consideration through our owned and leased hotels. We recognize the variable fees as the services to which they relate are delivered, applying the prescribed variable consideration allocation guidance. In certain circumstances we defer consideration and recognize consideration over time as the related performance obligations are satisfied. Franchised hotels revenue We identified the following services as one performance obligation in connection with our franchise contracts: • Intellectual Property (IP) licenses grant a non-exclusive, limited revocable license to the RLH trademarks and hotel names. • Manual and Training Services provide operational assistance unique to the RLH brands, business model and standards. • Reservation Services are provided through direct or indirect system access. • Marketing Services and Arrangements benefit the overall hotel network and include brand promotions, direct guest marketing, brand name marketing and various other programs targeted at advertising to guests. • Brand Conference is provided typically annually for third party owners to gather and attend educational seminars and brand informational presentations. The performance obligation related to franchise revenues is delivered over time. While the underlying services may vary from day to day, the nature of the promises are the same each day, other than the Brand Conference, which is recognized in the month the service is provided, and the property owner can independently benefit from each day's services. Franchise fees are typically based on the sales or usage of the underlying hotel, with the exception of fixed upfront fees that usually represent an insignificant portion of the transaction price. In addition, we have certain franchise agreements that contain a declining royalty rate over the term of the contract. Revenue for these contracts cannot be recognized based on the underlying sales or usage of the hotel, but are instead accounted for as variable consideration recognized ratably over the term of the agreements. Franchised hotels revenue represent fees earned in connection with the licensing of one of our brands, usually under long-term contracts with the property owner, and include the following: • Royalty fees are generally based on a percentage of a hotel's monthly gross room revenue or a fixed monthly fee based on room count. These fees are typically billed and collected monthly, and revenue is generally recognized at the same time the fees are billed. • Marketing, reservations and reimbursables are associated with our brands and shared services, which are paid from fees collected by us from the franchised properties. Revenue is generally recognized on a gross basis as fees are billed, which are based on the underlying hotel's sales or usage (e.g., gross room revenues and number of reservations processed) and expenses are expected to equal the revenues over time. • Other franchise fees are primarily charges for services provided to franchised properties for revenue management and quality assurance inspections. In addition, this includes application, initiation and other fees that are charged when: (i) new hotels enter our system, (ii) there is a change of ownership, or (iii) contracts with properties already in our system are extended or modified. These fees are typically fixed and collected upfront and are recognized as revenue over the term of the franchise contract. Any consideration paid or anticipated to be paid to incentivize hotel owners to enter into franchise contracts is capitalized and reduces revenues as amortized. The commission or direct costs of acquiring the contract or modification are recorded as contract acquisition costs and are recognized in franchise costs when amortized on a straight-line basis over the length of the contract. Company operated hotels revenue We identified the following performance obligations in connection with our owned and leased hotel revenues, for which revenue is recognized as the respective performance obligations are satisfied, which results in recognizing the amount we expect to be entitled to for providing the goods or services to the hotel customer or guest: • Room reservations or ancillary services are typically satisfied as the good or service is transferred to the hotel guest, which is generally when the room stay occurs. • Other ancillary goods and services are purchased independently of the room reservation at standalone selling prices and are considered separate performance obligations, which are satisfied when the related good or service is provided to the hotel guest. • Hotel management fees represent fees earned from hotels that we manage, usually under long-term contracts with the property owner and are generally based on a percentage of a hotel's monthly gross revenue. Base fees are typically billed and collected monthly, and revenue is generally recognized at the same time the fees are billed. • Other revenue from managed properties represent direct reimbursements including payroll and related costs and certain other operating costs of the managed properties' operations, which are contractually reimbursed to us by the property owners as expenses are incurred. Revenue is recognized based on the amount of expenses incurred by us that are included in Company operated hotels operating expenses in our Consolidated Statements of Comprehensive Income (loss). These expenses are then reimbursed by the property owner typically on a monthly basis, which results in no net effect on operating income (loss) or net income (loss). Company operated hotels revenue primarily consist of hotel room rentals, revenue from accommodations sold in conjunction with other services (e.g., package reservations), food and beverage sales and other ancillary goods and services (e.g., parking) related to owned, leased and consolidated non-wholly owned (joint venture) hotel properties and hotel management fees and related direct reimbursement of certain operating costs for managed properties. Revenue is recognized when rooms are occupied or goods and services have been delivered or rendered, respectively. Payment terms typically align with when the goods and services are provided. The management fees from third-party hotel owners earned under the contract relate to a specific outcome of providing the services (e.g., hotel room sales). We use time as the measure of progress to recognize as revenue the fees that are allocated to the period earned per the contract. Other revenues Other revenues include revenues generated by the incidental support of hotel operations for owned, leased, managed and franchised hotels, including purchasing operations, and other operating income.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments purchased with an original maturity of three months or less are considered to be cash equivalents. At times, cash balances at banks and other financial institutions may be in excess of federal insurance limits.
Restricted Cash	Restricted Cash In accordance with our various borrowing arrangements, cash is often restricted and held primarily as reserves for debt service (interest only), property improvements and other requirements from the lenders.
Notes Receivable	Notes Receivable We carry notes receivable at their estimated collection amount, and they are classified as either current or long-term depending on the expected collection date. Interest income on notes receivable is recognized using the interest method.
Allowance for Doubtful Accounts	Allowance for Doubtful Account s The ability to collect individual accounts or notes receivable is reviewed on a routine basis. An allowance for doubtful accounts is recognized based on a combination of reserves calculated based on underlying characteristics of receivables (such as the age of the related receivable) as well as specifically identified amounts believed to be uncollectible. If actual collection experience changes, revisions to the allowance may be required and if all attempts to collect a receivable fail, it is recorded against the allowance. The estimate of the allowance for doubtful accounts may be impacted by, among other things, national and regional economic conditions. Acquired accounts receivable from business acquisitions are recorded at fair value, based on amounts expected to be collected, therefore no allowance for doubtful accounts related to these accounts is recorded at the acquisition date.
Other Current Assets	Other Current Assets Other current assets primarily includes prepaid and other expenses such as prepaid insurance, prepaid taxes, deposits, advertising costs and prepaid costs related to our brand conferences. Other current assets also consists of inventories, which are mostly food and beverage products held for sale at the company operated restaurants and guest supplies. Inventories are valued at the lower of cost, determined on a first-in, first-out basis, or net realizable value.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. The cost of improvements that extend the life of property and equipment are capitalized. Repairs and maintenance charges are recognized as incurred.
Assets Held for Sale	Assets Held for Sale We consider a property to be an asset held for sale when all of the following criteria are met: • management commits to a plan to sell the property; • it is unlikely that the disposal plan will be significantly modified or discontinued; • the property is available for immediate sale in its present condition; • actions required to complete the sale of the property have been initiated; • sale of the property is probable, we expect the completed sale will occur within one year; and • the property is actively being marketed for sale at a price that is reasonable given its current market value.
Leases	Leases We determine if an arrangement is a lease or contains a lease at inception. If an arrangement is a lease or contains a lease, we then determine whether the lease meets the criteria of a finance lease or an operating lease. Finance leases are included in Property and equipment, net , Other accrued liabilities , and Deferred income and other long-term liabilities in our Consolidated Balance Sheets. Operating leases are included in Operating lease right-of-use assets , Operating lease liabilities , due within one year , and Operating lease liabilities, due after one year , in our Consolidated Balance Sheets. We reassess if an arrangement is or contains a lease upon modification of the arrangement. At the commencement date of a lease, we recognize a lease liability for contractual fixed lease payments and a corresponding right-of-use asset representing our right to use the underlying asset during the lease term. The lease liability is measured initially as the present value of the contractual fixed lease payments during the lease term. The lease term additionally includes renewal periods only if it is reasonably certain that we will exercise the options. Contractual fixed lease payments are discounted at the rate implicit in the lease when readily determinable. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date. For the adoption of Accounting Standards Update ("ASU") 2016-02, we measured our lease liabilities using our incremental borrowing rate as of January 1, 2019. Additionally, we elected not to recognize leases with lease terms of 12 months or less at the commencement date in our Consolidated Balance Sheets. The right-of-use asset is recognized at the amount of the lease liability with certain adjustments, if applicable. These adjustments include lease incentives, prepaid rent, and initial direct costs.
Goodwill	Goodwill Goodwill is assigned to our reporting units based on the expected benefit from the synergies arising from each business combination, determined by using certain financial metrics. The reporting units are aligned with our reporting segments. Goodwill is not amortized, but we test goodwill for impairment each year as of October 1, or more frequently should facts and circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than the carrying amount. As part of the impairment test, we may elect to perform an assessment of qualitative factors. If this qualitative assessment indicates that it is more likely than not that the fair value of a reporting unit, including goodwill, is less than its carrying amount, or if we elect to bypass the qualitative assessment, we would then proceed with a quantitative assessment. The quantitative assessment involves calculating an estimated fair value of each reporting unit based on projected future cash flows, and comparing the estimated fair values of the reporting units to their carrying amounts, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying value, including goodwill, no impairment is recognized. However, if the carrying amount of a reporting unit, including goodwill, exceeds its fair value, an impairment loss is recognized in an amount equal to the excess, limited to the total goodwill balance of the reporting unit. We have not recognized any impairment on goodwill during the years ended December 31, 2019 and 2018.
Indefinite-Lived Intangible Assets	Indefinite-Lived Intangible Assets Through prior business combinations we have obtained intangible assets related to our Americas Best Value Inn, Canadas Best Value Inn, Guesthouse, Knights Inn, and Red Lion brands. At the time of each acquisition, the brands were assigned a fair value based on the relief from royalty method. As there are no limitations on the useful lives of these assets, we have determined they are indefinite-lived intangible assets that will not be amortized. Annually, on October 1, we reassess the useful lives of each asset to determine if they should continue to be classified as indefinite and we additionally test the assets for impairment. Impairment may also be tested at any point in which facts and circumstances indicate that it is more likely than not that the fair value of the asset is less than the carrying amount. As part of the impairment test, we may elect to perform an assessment of qualitative factors. If this qualitative assessment indicates that it is more likely than not that the fair value of the asset is less than its carrying amount, or if we elect to bypass the qualitative assessment, we would then proceed with a quantitative assessment. The quantitative assessment involves calculating an estimated fair value of the asset using the relief from royalty method, and comparing the estimated fair value of the asset to its carrying amount. If the estimated fair value of the asset exceeds its carrying value, no impairment is recognized. However, if the carrying amount of the asset exceeds its fair value, an impairment loss is recognized in an amount equal to the excess.
Valuation of Long-Lived Assets	Valuation of Long-Lived Assets Including Finite-Lived Intangible AssetsWe test long-lived asset groups, including finite-lived intangible assets, for recoverability when changes in circumstances indicate the carrying value may not be recoverable. For example, when there are material adverse changes in projected revenues or expenses, significant underperformance relative to historical or projected operating results, or significant negative industry or economic trends. We also perform a test for recoverability when management has committed to a plan to sell or otherwise dispose of an asset group. We evaluate recoverability of an asset group by comparing its carrying value to the future net undiscounted cash flows that we expect will be generated by the asset group. If the comparison indicates that the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess of carrying value over the estimated fair value. When we recognize an impairment loss for assets to be held and used, we depreciate the adjusted carrying amount of those assets over their remaining useful life.
Variable Interest Entities	Variable Interest Entities We analyze the investments we make in joint venture entities based on the accounting guidance for variable interest entities (VIEs). These joint ventures are evaluated to determine whether (1) sufficient equity at risk exists for the legal entity to finance its activities without additional subordinated financial support or, (2) as a group, the holders of the equity investment at risk lack one of the following characteristics (a) the power, through voting or similar rights, to direct the activities of the legal entity that most significantly impact the entity’s economic performance or, (b) the obligation to absorb the expected losses of the legal entity or (c) the right to receive expected residual returns of the legal entity, or (3) the voting rights of some equity investors are not proportional to their obligations to absorb the losses or the right to receive benefits and substantially all of the activities either involve or are conducted on behalf of an investor with disproportionately few voting rights. If any one of the above three conditions are met then the joint venture entities are considered to be VIEs.
Business Combinations	Business Combinations On the date of acquisition, the assets acquired, liabilities assumed, and any noncontrolling interests in the acquiree are recorded at their fair values. The acquiree's results of operations are also included in our consolidated results as of the date of acquisition. Intangible assets that arise from contractual/legal rights, or are capable of being separated are measured and recorded at fair value, and amortized over the estimated useful life. If practicable, assets acquired and liabilities assumed arising from contingencies are measured and recorded at fair value. If the valuation of any contingent assets or liabilities is not practicable, such assets and liabilities are measured and recorded when it is probable that a gain or loss has occurred and the amount can be reasonably estimated. The residual balance of the purchase price, after fair value allocations to all identified assets and liabilities, represents goodwill. Acquisition-related costs are recognized as incurred. Restructuring costs associated with an acquisition are generally recognized in periods subsequent to the acquisition date, and changes in deferred tax asset valuation allowances and acquired income tax uncertainties, including penalties and interest, after the measurement period are recognized as a component of the provision for income taxes. Our acquisitions may include contingent consideration, which require us to recognize the fair value of the estimated liability at the time of the acquisition. Subsequent changes in the estimate of the amount to be paid under the contingent consideration arrangement are recognized in the Consolidated Statements of Comprehensive Income (Loss). Cash payments for contingent or deferred consideration up to the amount of liability recognized on the acquisition date are classified within cash flows from financing activities within the Consolidated Statements of Cash Flows and any excess is classified as cash flows from operating activities.
Other Assets	Other Assets Other assets primarily consist of key money arrangements with certain of our franchisees and IT system implementation and license costs, for both our franchisees and our company operated hotels. We recognize key money paid in conjunction with entering into long-term franchise agreements as prepaid expenses and amortize the amount paid as a reduction of revenue over the term of the franchise agreements. IT system implementation and license costs represent costs incurred to implement, operate and maintain RevPak, our proprietary guest management system application and are amortized over the initial term of the software license arrangement or the current license period, as applicable.
Fair Value Measurements	Fair Value Measurements Applicable accounting standards define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). We measure our assets and liabilities using inputs from the following three levels of the fair value hierarchy: • Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access at the measurement date. • Level 2 inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (i.e., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).
Income Taxes	Income Taxes We account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning, and results of recent operations. At December 31, 2019 and 2018, a partial valuation allowance was recorded to reduce our deferred tax assets to an amount that is more likely than not to be realized. If we determine that we would be able to realize our deferred tax assets in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. We classify any interest expense and penalties related to underpayment of taxes and any interest income on tax overpayments as components of income tax expense.
Advertising and Promotion	Advertising and Promotion Costs associated with advertising and promotional efforts are generally recognized as incurred.
Basic and Diluted Earnings (Loss) Per Share	Basic and Diluted Earnings (Loss) Per Share Basic earnings (loss) per share attributable to RLH Corporation is computed by dividing income (loss) attributable to RLH Corporation by the weighted-average number of shares outstanding during the period. Diluted earnings (loss) per share attributable to RLH Corporation gives effect to all dilutive potential shares that are outstanding during the period and include outstanding stock options, other outstanding employee equity grants and warrants, by increasing the weighted-average number of shares outstanding by their effect.
New and Recent Accounting Pronouncements	New Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments , which will change how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The ASU will replace the current "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost. For trade and other receivables, held to maturity debt securities, loans and other instruments, entities will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowances for losses. In October 2019, an update was issued to the standard that deferred the effective date of the guidance to the first quarter of 2023 for smaller reporting companies such as us. We are currently evaluating the effects of this ASU on our financial statements, and such effects have not yet been determined. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement , which provides modifications to the disclosure requirements over fair value measurements. The ASU is effective in the first quarter of 2020, with early adoption permitted. We do not anticipate the adoption of this standard will have a material impact on our financial statements. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes , which amends the existing guidance related to the accounting for income taxes. The ASU eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition for outside basis differences related to changes in ownership of equity method investments and foreign subsidiaries. The guidance also simplifies aspects of accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The ASU is effective the first quarter of 2021, with early adoption permitted. We are currently evaluating the effects of this ASU on our financial statements, and such effects have not yet been determined. We have assessed the potential impact of other recently issued, but not yet effective, accounting standards and determined that the provisions are either not applicable to us or are not anticipated to have a material impact on our consolidated financial statements. New Accounting Pronouncements Adopted In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) ("Topic 842"), which we adopted on January 1, 2019. The new standard establishes a right-of-use ("ROU") model that requires a lessee to record a ROU asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. Leases are classified as either finance or operating, with classification effecting the pattern of expense recognition in the income statement. Upon adoption, we applied the package of practical expedients included therein, which allows us to carry forward our historical assessments of whether contracts are leases or contain leases, the lease classification of each existing lease, and recognition of initial direct costs. The standard was adopted using the modified retrospective transition method and we did not apply the standard to the comparative periods presented in the year of adoption. Due to the existence of certain operating lease obligations as of January 1, 2019, we recognized $51.1 million of ROU assets and corresponding lease liabilities of approximately $52.2 million, with reductions of other accrued liabilities and deferred income and other long-term liabilities of approximately $1.1 million. However, there was no impact to accumulated deficit and the future recognition of lease related expenses will not differ from the previous methodology in the Consolidated Statements of Comprehensive Income (Loss) for leases that existed at the adoption date.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Allowance for Doubtful Accounts	The following schedule summarizes the activity in the allowance account for trade accounts receivable for the past two years (in thousands): Years Ended December 31, 2019 2018 Allowance for doubtful accounts Balance, beginning of year $ 2,345 $ 1,436 Additions to allowance 3,383 1,014 Write-offs, net of recoveries (1,139) (105) Balance, end of year $ 4,589 $ 2,345 The following schedule summarizes the activity in the allowance account for notes receivable for the year ended December 31, 2019 (in thousands). There was no comparable activity for the year ended December 31, 2018. Year Ended December 31, 2019 Allowance for doubtful accounts Balance, beginning of year $ — Additions to allowance 552 Balance, end of year $ 552
Schedule of Property, Plant, and Equipment, Estimated Useful Life	Depreciation is calculated using the straight-line method over the estimated useful life of each asset, which ranges as follows: Buildings 25 to 39 years Equipment 2 to 15 years Furniture and fixtures 2 to 15 years Landscaping and improvements 15 years
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	In prior years, these revenues and expenses were reported in Other franchise and Selling, general, administrative and other expenses , respectively. We have reclassified these items in the Consolidated Statements of Comprehensive Income (Loss) for the year ended December 31, 2018, as well as the year ended December 31, 2017, for which no Consolidated Statement of Comprehensive Income (Loss) is presented: For the Year Ended December 31, 2018 As Previously Reported Reclassifications As Reclassified Revenue: Marketing, reservations and reimbursables $ 25,948 $ 2,291 $ 28,239 Other franchise 5,537 (2,291) 3,246 Operating Expenses Marketing, reservations and reimbursables $ 26,877 $ 1,060 $ 27,937 Selling, general, administrative and other expenses 32,122 (1,060) 31,062 For the Year Ended December 31, 2017 As Previously Reported Reclassifications As Reclassified Revenue: Marketing, reservations and reimbursables $ 26,179 $ 1,832 $ 28,011 Other franchise 4,822 (1,832) 2,990 Operating Expenses Marketing, reservations and reimbursables $ 25,435 $ 952 $ 26,387 Selling, general, administrative and other expenses 29,753 (952) 28,801 For the Three Months Ended (unaudited) March 31, 2019 June 30, 2019 September 30, 2019 As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised Selling, general, administrative and other expenses $ 7,228 $ 163 $ 7,391 $ 6,497 $ 163 $ 6,660 $ 8,196 $ 205 $ 8,401 Total operating expenses 29,449 163 29,612 31,196 163 31,359 37,169 205 37,374 Operating loss (3,465) (163) (3,628) (2,271) (163) (2,434) (4,306) (205) (4,511) Loss before taxes (4,314) (163) (4,477) (3,500) (163) (3,663) (5,961) (205) (6,166) Net loss (4,396) (163) (4,559) (3,608) (163) (3,771) (6,447) (205) (6,652) Net loss and comprehensive loss attributable to RLH Corporation (4,110) (163) (4,273) (2,834) (163) (2,997) (3,467) (205) (3,672) Loss per share - basic $ (0.17) $ — $ (0.17) $ (0.11) $ (0.01) $ (0.12) $ (0.14) $ (0.01) $ (0.15) Loss per share - diluted $ (0.17) $ — $ (0.17) $ (0.11) $ (0.01) $ (0.12) $ (0.14) $ (0.01) $ (0.15) For the Three Months Ended (unaudited) March 31, 2018 June 30, 2018 September 30, 2018 December 31, 2018 As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Reclassified Adjustment As Revised Selling, general, administrative and other expenses $ 7,210 $ 128 $ 7,338 $ 8,268 $ 140 $ 8,408 $ 8,112 $ 187 $ 8,299 $ 7,472 $ 164 $ 7,636 Total operating expenses 23,477 128 23,605 38,943 140 39,083 16,236 187 16,423 35,440 164 35,604 Operating income (loss) 9,562 (128) 9,434 (331) (140) (471) 19,764 (187) 19,577 (7,242) (164) (7,406) Income (loss) before taxes 7,473 (128) 7,345 (2,011) (140) (2,151) 17,587 (187) 17,400 (8,034) (164) (8,198) Net income (loss) 7,338 (128) 7,210 (1,663) (140) (1,803) 17,613 (187) 17,426 (8,202) (164) (8,366) Net income (loss) and comprehensive income (loss) attributable to RLH Corporation 2,588 (128) 2,460 (2,322) (140) (2,462) 8,943 (187) 8,756 (7,252) (164) (7,416) Earnings (loss) per share - basic $ 0.11 $ (0.01) $ 0.10 $ (0.10) $ — $ (0.10) $ 0.36 $ — $ 0.36 $ (0.30) $ — $ (0.30) Earnings (loss) per share - diluted $ 0.10 $ — $ 0.10 $ (0.10) $ — $ (0.10) $ 0.35 $ (0.01) $ 0.34 $ (0.30) $ — $ (0.30)
Schedule of Amounts Recognized in Balance Sheet	The following table shows the impact of the immaterial revision to certain line items in our previously reported Consolidated Balance Sheet as of December 31, 2018: December 31, 2018 As Previously Reported Adjustment As Revised Liabilities Other accrued liabilities $ 4,960 $ 1,334 $ 6,294 Total current liabilities 40,740 1,334 42,074 Total liabilities 62,871 1,334 64,205 Stockholders' equity Accumulated deficit $ (16,512) $ (1,334) $ (17,846) Total RLH Corporation stockholders' equity 165,752 (1,334) 164,418 Total stockholders’ equity 186,916 (1,334) 185,582

Business Segments (Tables)

Business Segments (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Selected financial information is provided below (in thousands): Year Ended December 31, 2019 Franchised Hotels Company Operated Hotels Other Total Revenue $ 59,245 $ 55,029 $ 14 $ 114,288 Operating expenses: Segment and other operating expenses 41,474 50,514 15,336 107,324 Depreciation and amortization 4,033 7,161 3,373 14,567 Asset impairment 8,746 5,382 — 14,128 (Gain) loss on asset dispositions, net (1) (7,188) 122 (7,067) Transaction and integration costs 90 276 266 632 Operating income (loss) $ 4,903 $ (1,116) $ (19,083) $ (15,296) Capital expenditures $ 1,426 $ 526 $ 2,987 $ 4,939 Identifiable assets as of December 31, 2019 (1) $ 91,832 $ 138,477 $ 16,209 $ 246,518 (1) During the fourth quarter of 2019 we reclassified a $4.7 million indefinite lived Red Lion brand name intangible asset from our Company operated hotels segment to the Franchised hotels segment. With sales of our company operated hotels, we continue to transition to a hotel franchising company, therefore the value of the Red Lion brand name resides primarily in the Franchised Hotels segment. Year Ended December 31, 2018 Franchised Hotels Company Operated Hotels Other Total Revenue $ 53,794 $ 82,021 $ 34 $ 135,849 Operating expenses: Segment and other operating expenses 36,822 70,899 19,211 126,932 Depreciation and amortization 4,110 11,007 1,886 17,003 Asset impairment 3,482 7,100 — 10,582 Gain on asset dispositions, net — (41,943) (78) (42,021) Transaction and integration costs 2,219 — — 2,219 Operating income (loss) $ 7,161 $ 34,958 $ (20,985) $ 21,134 Capital expenditures $ 455 $ 2,166 $ 5,994 $ 8,615 Identifiable assets as of December 31, 2018 $ 101,863 $ 123,527 $ 24,397 $ 249,787

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment used in continuing operations is summarized as follows (in thousands): December 31, 2019 2018 Buildings and equipment $ 101,619 $ 150,072 Furniture and fixtures 12,407 19,746 Landscaping and land improvements 2,038 2,713 116,064 172,531 Less accumulated depreciation (57,491) (82,240) 58,573 90,291 Land 6,871 19,372 Construction in progress 3,224 5,859 Property and equipment, net $ 68,668 $ 115,522

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Other Intangibles	The following table summarizes the balances of goodwill and other intangible assets (in thousands): December 31, 2019 2018 Goodwill $ 18,595 $ 18,595 Intangible assets Brand name - indefinite lived $ 32,532 $ 41,278 Trademarks - indefinite lived 128 128 Brand name - finite lived, net 3,554 4,326 Customer contracts - finite lived, net 12,398 15,178 Total intangible assets $ 48,612 $ 60,910 Goodwill and other intangible assets attributable to each of our business segments at December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 2018 Intangible Intangible Goodwill Assets Goodwill Assets Company operated hotels $ — $ — $ — $ 4,660 Franchised hotels 18,595 48,612 18,595 56,250 Total $ 18,595 $ 48,612 $ 18,595 $ 60,910
Schedule of Intangible Assets	The following table summarizes the balances of amortized customer contracts and finite-lived brand names (in thousands): December 31, 2019 2018 Customer contracts (1) $ 20,773 $ 20,773 Brand name - finite lived (2) 5,395 5,395 Accumulated amortization (10,216) (6,664) Net carrying amount $ 15,952 $ 19,504 (1) Customer contracts are being amortized on a straight-line basis over useful remaining lives ranging from 5.3 years to 14.0 years, with a weighted average remaining life of 12.3 years. (2) Brand name - finite lived are being amortized on a straight-line basis over useful remaining lives ranging from 5.3 years to 6.8 years, with a weighted average remaining life of 6.1 years.
Schedule of Estimated Future Amortization Expenses	As of December 31, 2019, estimated future amortization expenses related to customer contracts and finite-lived brand names is as follows (in thousands): Years Ending December 31, Amount 2020 $ 3,055 2021 2,643 2022 2,306 2023 2,008 2024 1,721 Thereafter 4,219 Total $ 15,952

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Summary of Contract with Customer Assets and Liabilities	The following table provides information about receivables, contract assets and contract liabilities from contracts with customers (in thousands): December 31, 2019 December 31, 2018 Accounts receivable $ 15,143 $ 18,575 Key money 2,228 6,409 Capitalized contract costs 941 1,172 Contract liabilities 1,448 1,981 Significant changes in the key money disbursements, capitalized contract costs, and contract liabilities balances during the period are as follows (in thousands): Key Money Capitalized Contract Costs Contract Liabilities Balance as of January 1, 2019 $ 6,409 $ 1,172 $ 1,981 Key money cash disbursements 857 — — Key money converted from accounts receivable 128 — — Key money converted to notes receivable (4,594) — — Costs incurred to acquire contracts — 363 — Cash received in advance — — 634 Revenue or expense recognized that was included in the January 1, 2019 balance (457) (510) (1,029) Revenue or expense recognized in the period for the period (115) (84) (138) Balance as of December 31, 2019 $ 2,228 $ 941 $ 1,448
Summary of Estimated Performance Obligations	Estimated revenues and expenses expected to be recognized related to performance obligations that were unsatisfied as of December 31, 2019, including revenues related to application, initiation and other fees are as follows (in thousands): Years Ending December 31, Contra Revenue Expense Revenue 2020 $ 341 $ 232 $ 500 2021 266 166 332 2022 234 137 240 2023 198 91 140 2024 167 46 72 Thereafter 1,022 269 164 Total $ 2,228 $ 941 $ 1,448

Debt and Line of Credit (Tables

Debt and Line of Credit (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Current and Non-current Portions of Long-term Debt	The current and noncurrent portions of long-term debt as of December 31, 2019 and 2018 are as follows (in thousands): December 31, 2019 2018 Current Noncurrent Current Noncurrent Line of Credit $ — $ 10,000 $ — $ 10,000 Senior Secured Term Loan — — — 9,355 RL Venture - Olympia — 5,600 — — RLH Atla Venture — — 9,225 — RLH DC Venture (PWB) — — 15,943 — RLH DC Venture (CPBF) 17,648 — — — Total debt 17,648 15,600 25,168 19,355 Unamortized debt issuance costs (664) (24) (112) (241) Long-term debt net of debt issuance costs $ 16,984 $ 15,576 $ 25,056 $ 19,114
Schedule of Contractual Maturities for Long-Term Debt	Contractual maturities for long-term debt outstanding at December 31, 2019, for the next five years, are summarized by the year as follows (in thousands): Years Ending December 31, Amount 2020 $ 17,648 2021 5,600 2022 — 2023 10,000 2024 — Thereafter — Total $ 33,248

Operating and Finance Lease C_2

Operating and Finance Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of Balance Sheet Information	Balance sheet information related to our leases is included in the following table (in thousands): Operating Leases December 31, 2019 Operating lease right-of-use assets $ 48,283 Operating lease liabilities, due within one year $ 4,809 Operating lease liabilities, due after one year 46,592 Total operating lease liabilities $ 51,401 Finance Leases December 31, 2019 Property and equipment $ 298 Less accumulated depreciation (168) Property and equipment, net $ 130 Other accrued liabilities $ 74 Deferred income and other long-term liabilities 76 Total finance lease liabilities $ 150
Schedule of Components of Lease Expense and Supplemental Cash Flow Information	The components of lease expense during the year ended December 31, 2019 are included in the following tables (in thousands): Financial Statement Line Item(s) Year Ended December 31, 2019 Operating lease expense Selling, general, administrative and other expenses, and Company operated hotels $ 4,639 Short-term lease expense Selling, general, administrative and other expenses, and Company operated hotels 793 Finance lease expense Amortization of finance right-of-use assets Depreciation and amortization 135 Interest on lease liabilities Interest expense 29 Total finance lease expense 164 Total lease expense $ 5,596 Supplemental cash flow information for our leases is included in the following table (in thousands): Cash paid for amounts included in the measurement of lease liabilities: Year Ended December 31, 2019 Cash used in operating activities for operating leases $ 4,744 Cash used in operating activities for finance leases 29 Cash used in financing activities for finance leases 137 Information related to the weighted average remaining lease terms and discount rates for our leases as of December 31, 2019 is included in the following table: December 31, 2019 Weighted average remaining lease term (in years) Operating leases 69 Finance leases 3 Weighted average discount rate Operating leases 7.2 % Finance leases 11.9 %
Schedule of Future Maturities of Lease Liabilities	The future maturities of lease liabilities at December 31, 2019 are as indicated below (in thousands): Years Ending December 31, Operating Leases Finance Leases 2020 $ 4,809 $ 74 2021 4,813 56 2022 4,776 38 2023 4,739 11 2024 3,885 — Thereafter 244,959 — Total lease payments 267,981 179 Less: imputed interest 216,580 29 Total liability $ 51,401 $ 150
Schedule of Future Maturities of Lease Liabilities	The future maturities of lease liabilities at December 31, 2019 are as indicated below (in thousands): Years Ending December 31, Operating Leases Finance Leases 2020 $ 4,809 $ 74 2021 4,813 56 2022 4,776 38 2023 4,739 11 2024 3,885 — Thereafter 244,959 — Total lease payments 267,981 179 Less: imputed interest 216,580 29 Total liability $ 51,401 $ 150

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Compensation Cost	Stock based compensation expense reflects the fair value of stock based awards measured at grant date, including an estimated forfeiture rate, and is recognized over the relevant service period. For the years ended December 31, 2019 and 2018, stock-based compensation expense is as follows: Years Ended December 31, 2019 2018 (In thousands) Stock options $ 21 $ 82 Restricted stock units 1,625 2,887 Performance stock units (470) 442 Unrestricted stock awards 564 498 Employee Stock Purchase Plan 40 46 Total stock-based compensation $ 1,780 $ 3,955
Schedule of Stock Options Activity	A summary of stock option activity for the year ended December 31, 2019, is as follows: Number of Shares Weighted Average Exercise Price Balance, January 1, 2019 81,130 $ 8.20 Options forfeited (20,282) $ 8.20 Balance, December 31, 2019 60,848 $ 8.20 Exercisable, December 31, 2019 60,848 $ 8.20
Schedule of Stock Option Plans, by Exercise Price Range	Additional information regarding stock options outstanding and exercisable as of December 31, 2019, is presented below. Exercise Number Weighted Expiration Date (1) Weighted Aggregate Intrinsic Value (2) Number Weighted Aggregate Intrinsic Value (2) $8.20 60,848 0.10 2026 $ 8.20 $ — 60,848 $ 8.20 $ — (1) The original grant date expiration of the outstanding options was 2026. However, all options outstanding as of December 31, 2019 were forfeited on February 8, 2020 after the expiration of the permitted exercise period following employee termination. (2)
Schedule of Restricted Stock	A summary of restricted stock unit activity for the year ended December 31, 2019, is as follows: Number Weighted Balance, January 1, 2019 1,288,714 $ 8.47 Granted 361,360 $ 8.24 Vested (736,963) $ 7.51 Forfeited (454,041) $ 9.31 Balance, December 31, 2019 459,070 $ 9.03
Schedule of Performance Unit Activity	A summary of performance stock unit activity based on target shares for the year ended December 31, 2019, is as follows: Number of Shares Weighted Average Grant Date Fair Value Balance, January 1, 2019 209,201 $ 8.23 Granted 218,437 $ 8.08 Change in units based on performance conditions (114,789) $ 8.48 Forfeited (287,053) $ 8.18 Balance, December 31, 2019 25,796 $ 6.45
Schedule of Unrestricted Stock Awards	The following table summarizes unrestricted stock award activity for the years ended December 31: 2019 2018 Shares of unrestricted stock granted 76,224 46,068 Weighted average grant date fair value per share $ 7.41 $ 10.81
Schedule Employee Stock Purchase Plan	2019 2018 Shares of stock sold to employees 34,990 27,118 Weighted average fair value per ESPP award $ 6.46 $ 7.18

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents a reconciliation of the numerators and denominators used in the basic and diluted net income (loss) per share computations for the years ended December 31, 2019 and 2018 (in thousands, except per share amounts): Years Ended December 31, 2019 2018 (Revised) Numerator - basic and diluted: Net income (loss) $ (20,973) $ 14,467 Net (income) loss attributable to noncontrolling interest 1,944 (13,129) Net income (loss) attributable to RLH Corporation (19,029) 1,338 Denominator: Weighted average shares - basic 24,931 24,392 Weighted average shares - diluted 24,931 25,477 Earnings (loss) per share - basic $ (0.76) $ 0.05 Earnings (loss) per share - diluted $ (0.76) $ 0.05
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table presents options to purchase common shares, restricted stock units outstanding, performance stock units outstanding and warrants to purchase common shares included in the earnings per share calculation, as well as the amount excluded from the dilutive earnings per share calculation if they were considered antidilutive, for the years ended December 31, 2019 and 2018. Years Ended December 31, 2019 2018 Stock Options (1) Dilutive awards outstanding — 9,845 Antidilutive awards outstanding 60,848 71,285 Total awards outstanding 60,848 81,130 Restricted Stock Units (2) Dilutive awards outstanding — 800,201 Antidilutive awards outstanding 459,070 488,513 Total awards outstanding 459,070 1,288,714 Performance Stock Units (3) Dilutive awards outstanding — 108,889 Antidilutive awards outstanding 25,796 100,312 Total awards outstanding 25,796 209,201 Warrants (4) Dilutive awards outstanding — 166,121 Antidilutive awards outstanding 442,533 276,412 Total awards outstanding 442,533 442,533 (1) All stock options for the year ended December 31, 2019 were anti-dilutive as a result of the RLH Corporation weighted average share price during the reporting period, in addition to the net loss in 2019. (2) Restricted stock units were anti-dilutive for the year ended December 31, 2019 due to the net loss attributable to RLH Corporation in the reporting period. If we had reported net income for the year ended December 31, 2019 then 254,574 weighted average restricted stock units would have been dilutive. (3) Certain performance stock unit grants were antidilutive for the year ended December 31, 2019 as their respective targets had not been achieved as of the end of the year, in addition to the net loss in 2019. If we had reported net income and the performance targets been met for the year ended December 31, 2019, then 81,613 weighted average performance stock units would have been dilutive.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Major Components of Income Tax Expense (Benefit)	Major components of the income tax expense for the years ended December 31, 2019 and 2018 are as follows (in thousands): Years Ended December 31, 2019 2018 Current: Federal expense (benefit) $ 30 $ 424 State expense (benefit) 163 718 Foreign expense (benefit) 89 88 Deferred expense (benefit) (29) (1,301) Income tax expense (benefit) $ 253 $ (71)
Schedule of Effective Income Tax Rate Reconciliation	The differences from continuing operations between income taxes expected at the U.S. federal statutory income tax rate of 21% and the reported income tax (benefit) expense are summarized as follows (in thousands, except percentages): Years Ended December 31, 2019 2018 (Revised) Amount % Amount % (Benefit) expense provision at federal statutory rate $ (4,351) -21.0 % $ 3,023 21.0 % State/foreign tax (benefit) expense (325) -1.6 % 90 0.6 % Effect of tax credits 5 — % (490) -3.4 % Non-controlling interest 408 2.0 % (2,804) -19.4 % Other 713 3.4 % 134 0.9 % Valuation allowance 3,803 18.4 % (24) -0.2 % Income tax expense (benefit) from continuing operations $ 253 1.2 % $ (71) -0.5 %
Schedule of Deferred Tax Assets and Liabilities	Significant components of the net deferred tax assets and liabilities from continuing operations at December 31, 2019 and 2018, are as follows (in thousands): December 31, 2019 2018 (Revised) Assets Liabilities Assets Liabilities Property and equipment $ 1,946 $ — $ 1,564 $ — Brand name — 2,336 — 4,211 Goodwill 2,345 — 2,813 — Prepaid assets — 1,082 — 985 Allowance for doubtful accounts 1,345 — 587 — RL Venture 957 — — 75 Stock-based compensation 372 — 1,245 — Tax credit carryforwards 2,691 — 2,696 — Federal and state net operating losses 1,965 — 682 — Leasing liabilities 9,758 — — — Leasing assets — 9,499 — — Other receivables 500 — 1,080 — Other 2,993 — 2,727 — Valuation allowance (12,698) — (8,895) — Total $ 12,174 $ 12,917 $ 4,499 $ 5,271
Summary of Valuation Allowance	A summary of our valuation allowance activity as it relates to continuing operations for the years ended December 31 is as follows (in thousands): Valuation Allowance (1) (Revised) Balances, December 31, 2017 $ 8,048 Increase during period 847 Balances, December 31, 2018 8,895 Increase during period 3,803 Balances, December 31, 2019 $ 12,698 (1) The change in the valuation allowance shown in this table does not correspond to the annual valuation allowance amount shown in the rate reconciliation table for 2018 due to items required to be recognized through equity.

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value and Carrying Amount	Estimated fair values of financial instruments (in thousands) are shown in the table below. December 31, 2019 2018 Carrying Amount Fair Value Carrying Amount Fair Value Financial assets: Notes receivable $ 5,709 $ 5,709 $ 2,103 $ 2,103 Financial liabilities: Total debt $ 33,248 $ 32,737 $ 44,523 $ 43,880 Total finance lease obligations 150 150 378 378

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Preliminary allocation of the purchase price	The following reflects our purchase price allocation (in thousands): Fair Value Current assets $ 1,288 Intangible assets 16,800 Goodwill 9,191 Total assets acquired 27,279 Current liabilities 30 Total liabilities acquired 30 Total net assets acquired $ 27,249
Intangible assets acquired	Intangible assets acquired are as follows (in thousands): Fair Value Useful Life Brand names $ 7,700 Indefinite Customer contracts 9,100 15 years Total intangible assets $ 16,800
Contingent consideration	The following table presents the revenues and earnings from Knights Inn's operations that are included in the Consolidated Statement of Comprehensive Income (Loss) for the year ended December 31, 2018 (in thousands): Year Ended December 31, 2018 Revenue $ 4,265 Net income (loss) from continuing operations before income taxes 2,874
Pro forma information	The following supplemental pro forma results are based on the individual historical results of RLH Corporation and KFS, with adjustments to give effect to the combined operations as if the acquisition had been consummated on January 1, 2018 (in thousands, except per share data) (unaudited): Year Ended December 31, 2018 Revenue $ 138,478 Net income 17,017 Net income and comprehensive income attributable to RLH Corporation 3,887 Earnings per share attributable to RLH Corporation - basic $ 0.18 Earnings per share attributable to RLH Corporation - diluted $ 0.17
Summary of Operations for Properties	The following summarizes the results of operations for the 11 properties sold during 2019 and 2018 (in thousands): Years Ended December 31, 2019 2018 Pre-tax income (loss) $ 4,750 $ 36,780 Net (income) loss attributable to noncontrolling interest (2,138) (16,551) Net income (loss) attributable to RLHC $ 2,612 $ 20,229

Organization (Details)

Organization (Details) $ in Millions	May 14, 2018USD ($)
Knights Franchise Systems, Inc.
Real Estate Properties [Line Items]
Purchase price	$ 27.2

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Reclassifications) (Details) - USD ($) $ in Thousands	3 Months Ended							12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue								$ 114,288	$ 135,849
Selling, general, administrative and other expenses	$ 8,401	$ 6,660	$ 7,391	$ 7,636	$ 8,299	$ 8,408	$ 7,338	29,420	31,681
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general, administrative and other expenses	8,196	6,497	7,228		8,112	8,268	7,210		32,122	$ 29,753
Reclassifications
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general, administrative and other expenses	$ 205	$ 163	$ 163		$ 187	$ 140	$ 128		(1,060)	(952)
As Reclassified
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general, administrative and other expenses				$ 7,472					31,062	28,801
Marketing, reservations and reimbursables
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue								31,375	28,239
Cost of goods and services sold								29,292	27,937
Marketing, reservations and reimbursables | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue									25,948	26,179
Cost of goods and services sold									26,877	25,435
Marketing, reservations and reimbursables | Reclassifications
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue									2,291	1,832
Cost of goods and services sold									1,060	952
Marketing, reservations and reimbursables | As Reclassified
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue									28,239	28,011
Cost of goods and services sold									27,937	26,387
Other franchise
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue								$ 5,749	3,246
Other franchise | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue									5,537	4,822
Other franchise | Reclassifications
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue									(2,291)	(1,832)
Other franchise | As Reclassified
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue									$ 3,246	$ 2,990

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Revision of Previously Issued Financial Statements for Immaterial Misstatements) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended							12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement Related Disclosures [Abstract]
Selling, general, administrative and other expenses	$ 8,401	$ 6,660	$ 7,391	$ 7,636	$ 8,299	$ 8,408	$ 7,338	$ 29,420	$ 31,681
Total operating expenses	37,374	31,359	29,612	35,604	16,423	39,083	23,605	129,584	114,715
Operating income (loss)	(4,511)	(2,434)	(3,628)	(7,406)	19,577	(471)	9,434	(15,296)	21,134
Income (loss) before taxes	(6,166)	(3,663)	(4,477)	(8,198)	17,400	(2,151)	7,345	(20,720)	14,396
Net income (loss)	(6,652)	(3,771)	(4,559)	(8,366)	17,426	(1,803)	7,210	(20,973)	14,467
Net income (loss) attributable to RLHC	$ (3,672)	$ (2,997)	$ (4,273)	$ (7,416)	$ 8,756	$ (2,462)	$ 2,460	(19,029)	1,338
Earnings (loss) per share - basic (in dollars per share)	$ (0.15)	$ (0.12)	$ (0.17)	$ (0.30)	$ 0.36	$ (0.10)	$ 0.10
Earnings (loss) per share - diluted (in dollars per share)	$ (0.15)	$ (0.12)	$ (0.17)	$ (0.30)	$ 0.34	$ (0.10)	$ 0.10
Balance Sheet Related Disclosures [Abstract]
Other accrued liabilities				$ 6,294				5,469	6,294
Total current liabilities				42,074				35,481	42,074
Accumulated deficit				(17,846)				(36,875)	(17,846)
Total liabilities				64,205				99,497	64,205
Total RLH Corporation stockholders' equity				164,418				144,984	164,418
Total stockholders' equity				185,582				$ 147,021	185,582	$ 186,889
As Previously Reported
Income Statement Related Disclosures [Abstract]
Selling, general, administrative and other expenses	$ 8,196	$ 6,497	$ 7,228		$ 8,112	$ 8,268	$ 7,210		32,122	29,753
Total operating expenses	37,169	31,196	29,449		16,236	38,943	23,477
Operating income (loss)	(4,306)	(2,271)	(3,465)		19,764	(331)	9,562
Income (loss) before taxes	(5,961)	(3,500)	(4,314)		17,587	(2,011)	7,473
Net income (loss)	(6,447)	(3,608)	(4,396)		17,613	(1,663)	7,338
Net income (loss) attributable to RLHC	$ (3,467)	$ (2,834)	$ (4,110)		$ 8,943	$ (2,322)	$ 2,588
Earnings (loss) per share - basic (in dollars per share)	$ (0.14)	$ (0.11)	$ (0.17)		$ 0.36	$ (0.10)	$ 0.11
Earnings (loss) per share - diluted (in dollars per share)	$ (0.14)	$ (0.11)	$ (0.17)		$ 0.35	$ (0.10)	$ 0.10
Balance Sheet Related Disclosures [Abstract]
Other accrued liabilities				4,960					4,960
Total current liabilities				40,740					40,740
Accumulated deficit				(16,512)					(16,512)
Total liabilities				62,871					62,871
Total RLH Corporation stockholders' equity				165,752					165,752
Total stockholders' equity				186,916					186,916
As Reclassified
Income Statement Related Disclosures [Abstract]
Selling, general, administrative and other expenses				7,472					31,062	28,801
Total operating expenses				35,440
Operating income (loss)				(7,242)
Income (loss) before taxes				(8,034)
Net income (loss)				(8,202)
Net income (loss) attributable to RLHC				$ (7,252)
Earnings (loss) per share - basic (in dollars per share)				$ (0.30)
Earnings (loss) per share - diluted (in dollars per share)				$ (0.30)
Adjustments
Income Statement Related Disclosures [Abstract]
Selling, general, administrative and other expenses	$ 205	$ 163	$ 163		$ 187	$ 140	$ 128		(1,060)	(952)
Total operating expenses	205	163	163		187	140	128
Operating income (loss)	(205)	(163)	(163)		(187)	(140)	(128)
Income (loss) before taxes	(205)	(163)	(163)		(187)	(140)	(128)
Net income (loss)	(205)	(163)	(163)		(187)	(140)	(128)		(600)
Net income (loss) attributable to RLHC	$ (205)	$ (163)	$ (163)		$ (187)	$ (140)	$ (128)
Earnings (loss) per share - basic (in dollars per share)	$ (0.01)	$ (0.01)	$ 0		$ 0	$ 0	$ (0.01)
Earnings (loss) per share - diluted (in dollars per share)	$ (0.01)	$ (0.01)	$ 0		$ (0.01)	$ 0	$ 0
Balance Sheet Related Disclosures [Abstract]
Other accrued liabilities				$ 1,334					1,334
Total current liabilities				1,334					1,334
Accumulated deficit				(1,334)					(1,334)	(700)
Total liabilities				1,334					1,334
Total RLH Corporation stockholders' equity				(1,334)					(1,334)	(700)
Total stockholders' equity				(1,334)					$ (1,334)	$ (700)
Adjustment After Reclassifications
Income Statement Related Disclosures [Abstract]
Selling, general, administrative and other expenses				164
Total operating expenses				164
Operating income (loss)				(164)
Income (loss) before taxes				(164)
Net income (loss)				(164)
Net income (loss) attributable to RLHC				$ (164)
Earnings (loss) per share - basic (in dollars per share)				$ 0
Earnings (loss) per share - diluted (in dollars per share)				$ 0

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Narrative - Revision of Previously Issued Financial Statements for Immaterial Misstatements) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended							12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2018	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other accrued liabilities				$ 6,294				$ 5,469	$ 6,294
Selling, general, administrative and other expenses	$ 8,401	$ 6,660	$ 7,391	7,636	$ 8,299	$ 8,408	$ 7,338	29,420	31,681
Accumulated deficit				17,846				36,875	17,846
Other accrued liabilities recognized								(1,497)	(203)
Total RLH Corporation stockholders' equity				(164,418)				(144,984)	(164,418)
Total stockholders' equity				(185,582)				(147,021)	(185,582)	$ (186,889)
Net income (loss)	6,652	3,771	4,559	8,366	(17,426)	1,803	(7,210)	20,973	(14,467)
Immaterial Non-income Tax Assessment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Estimated non-income tax liability								2,000
Incremental non-income tax liability, penalties and interest								300
Reclassifications
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other accrued liabilities				1,334					1,334
Selling, general, administrative and other expenses	205	163	163		187	140	128		$ (1,060)	(952)
Earnings per share reduction - basic and diluted (usd per share)									$ 0.03
Accumulated deficit				1,334					$ 1,334	700
Other accrued liabilities recognized									600
Total RLH Corporation stockholders' equity				1,334					1,334	700
Total stockholders' equity				$ 1,334					1,334	700
Net income (loss)	$ 205	$ 163	$ 163		$ 187	$ 140	$ 128		600
Reclassifications | Immaterial Non-income Tax Assessment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other accrued liabilities										$ 700	$ 700	$ 700
Selling, general, administrative and other expenses								$ 600	$ 600

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	Oct. 01, 2019	Oct. 01, 2018	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Accounting Policies [Line Items]
Asset impairment			$ 14,128	$ 10,582
Advertising and promotion expenses			2,300	2,700
Operating lease right-of-use assets			48,283
Total liability			51,401
Accounting Standards Update 2016-02
Accounting Policies [Line Items]
Operating lease right-of-use assets					$ 51,100
Total liability					52,200
Other accrued liabilities and deferred income and other long term liabilities					$ 1,100
Variable Interest Entity, Primary Beneficiary
Accounting Policies [Line Items]
Impairment of long-lived assets				$ 7,100
RLH DC Venture (CPBF)
Accounting Policies [Line Items]
Asset impairment			$ 5,400
America's Best Value Inn
Accounting Policies [Line Items]
Impairment of indefinite-lived intangible asset	$ 7,400
Knights Inn Brand
Accounting Policies [Line Items]
Impairment of indefinite-lived intangible asset	$ 1,300
Brand names
Accounting Policies [Line Items]
Impairment of indefinite-lived intangible asset		$ 3,500
Finite-lived intangible assets, period increase (decrease)		$ 2,100

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Allowance for Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Allowance for doubtful accounts
Balance, beginning of year	$ 2,345	$ 1,436
Additions to allowance	3,383	1,014
Write-offs, net of recoveries	(1,139)	(105)
Balance, end of year	$ 4,589	$ 2,345

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Allowance Account for Notes Receivable) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance, beginning of year	$ 0
Additions to allowance	552
Balance, end of year	$ 552

Summary of Significant Accou_10

Summary of Significant Accounting Policies (Useful Lives of Property and Equipment) (Details)	12 Months Ended
	Dec. 31, 2019
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Useful life	25 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Useful life	39 years
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	15 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Useful life	15 years
Landscaping and improvements
Property, Plant and Equipment [Line Items]
Useful life	15 years

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended							12 Months Ended
	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)segment	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment								2
Revenue								$ 114,288	$ 135,849
Segment and other operating expenses								107,324	126,932
Depreciation and amortization								14,567	17,003
Asset impairment								14,128	10,582
Gain on asset dispositions, net								(7,067)	(42,021)
Transaction and integration costs								632	2,219
Operating income (loss)	$ (4,511)	$ (2,434)	$ (3,628)	$ (7,406)	$ 19,577	$ (471)	$ 9,434	(15,296)	21,134
Capital expenditures								4,939	8,615
Identifiable assets				249,787				246,518	249,787
Operating segments | Franchised hotels
Segment Reporting Information [Line Items]
Revenue								59,245	53,794
Segment and other operating expenses								41,474	36,822
Depreciation and amortization								4,033	4,110
Asset impairment								8,746	3,482
Gain on asset dispositions, net								(1)	0
Transaction and integration costs								90	2,219
Operating income (loss)								4,903	7,161
Capital expenditures								1,426	455
Identifiable assets				101,863				91,832	101,863
Operating segments | Company Operated Hotels
Segment Reporting Information [Line Items]
Revenue								55,029	82,021
Segment and other operating expenses								50,514	70,899
Depreciation and amortization								7,161	11,007
Asset impairment								5,382	7,100
Gain on asset dispositions, net								(7,188)	(41,943)
Transaction and integration costs								276	0
Operating income (loss)								(1,116)	34,958
Capital expenditures								526	2,166
Identifiable assets				123,527				138,477	123,527
Other
Segment Reporting Information [Line Items]
Revenue								14	34
Segment and other operating expenses								15,336	19,211
Depreciation and amortization								3,373	1,886
Asset impairment								0	0
Gain on asset dispositions, net								122	(78)
Transaction and integration costs								266	0
Operating income (loss)								(19,083)	(20,985)
Capital expenditures								2,987	5,994
Identifiable assets				$ 24,397				$ 16,209	$ 24,397

Variable Interest Entities (Det

Variable Interest Entities (Details)

Oct. 25, 2018

Sep. 30, 2018

Dec. 31, 2019USD ($)hotel

May 31, 2019USD ($)

Mar. 31, 2019USD ($)

Oct. 31, 2018USD ($)

Jul. 31, 2018USD ($)hotel

May 31, 2018USD ($)hotelextension

Apr. 30, 2018USD ($)hotel

Feb. 28, 2018USD ($)property

May 31, 2017USD ($)

Dec. 31, 2019USD ($)propertyhotel

Dec. 31, 2018USD ($)hotelproperty

Nov. 30, 2019USD ($)

Sep. 30, 2019

Variable Interest Entity [Line Items]

Noncontrolling interest, increase (decrease)

$ (304,000)

Noncontrolling Interest

Variable Interest Entity [Line Items]

Noncontrolling interest, increase (decrease)

$ 2,100,000

2,111,000

Additional Paid-In Capital

Variable Interest Entity [Line Items]

Noncontrolling interest, increase (decrease)

(2,400,000)

(2,415,000)

RL Venture LLC | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Cash distributions

$ 21,500,000

$ 26,200,000

Shelbourne Capital | Shelbourne Falcon

Variable Interest Entity [Line Items]

Ownership by non-controlling interest holders

45.00%

45.00%

Shelbourne Falcon II | RLS Balt Venture LLC

Variable Interest Entity [Line Items]

Ownership by non-controlling interest holders

27.00%

Disposal Group, Disposed of by Sale, Not Discontinued Operations

Variable Interest Entity [Line Items]

Number of hotels sold | property

2

9

RL Venture LLC | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Ownership percentage

55.00%

Number of hotels sold | property

5

Number of hotels listed for sale | hotel

1

Funding provided

$ 16,600,000

Cash distributions

$ 39,100,000

$ 47,600,000

RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Number of hotels sold | hotel

1

9

RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Five RL Venture Hotels | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Consideration received on sale of hotels

$ 47,200,000

RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | One RL Venture Owned Hotels Sold In April 2018 | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Number of hotels sold | hotel

1

Consideration received on sale of hotels

$ 5,500,000

RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | RL Property Sold In May 2018 | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Consideration received on sale of hotels

$ 9,300,000

RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Two RL Properties Sold In July 2018 | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Number of hotels sold | hotel

1

2

Consideration received on sale of hotels

$ 54,500,000

RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | RL Venture Salt Lake City Debt | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Consideration received on sale of hotels

$ 33,000,000

$ 33,000,000

RLS Atla Venture | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Ownership percentage

55.00%

Cash distributions

$ 4,800,000

Reclassification to additional-paid-in-capital

$ 400,000

RLS Atla Venture | Shelbourne Falcon III

Variable Interest Entity [Line Items]

Ownership percentage

45.00%

RLH Atlanta | Disposal Group, Disposed of by Sale, Not Discontinued Operations | RLH Alta Venture | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Consideration received on sale of hotels

$ 12,300,000

RLS DC Venture | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Ownership percentage

55.00%

Funding provided

450,000

$ 950,000

Cash distributions

$ 0

$ 0

Principal guarantee

$ 10,500,000

$ 4,500,000

6,000,000

Number of extension options | extension

2

RLS DC Venture | RLS DC Venture | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Funding provided

17,400,000

Repayment of debt

$ 15,900,000

RLS DC Venture | Shelbourne Falcon IV

Variable Interest Entity [Line Items]

Ownership percentage

45.00%

RLS Balt Venture LLC | Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Ownership percentage

100.00%

73.00%

Funding provided

$ 2,800,000

Cash distributions

$ 0

Funding preferred return percent

11.00%

9.00%

RLS Balt Venture LLC | Shelbourne Falcon II

Variable Interest Entity [Line Items]

Purchase of additional interest cost

$ 300,000

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 116,064	$ 172,531
Less accumulated depreciation	(57,491)	(82,240)
Property, plant and equipment, net, excluding land and construction in progress	58,573	90,291
Property, plant and equipment, net	68,668	115,522
Buildings and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	101,619	150,072
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	12,407	19,746
Landscaping and land improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,038	2,713
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,871	19,372
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,224	$ 5,859

Property, Plant, and Equipment

Property, Plant, and Equipment - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)property	Dec. 31, 2018USD ($)property
Property, Plant and Equipment [Line Items]
Non-binding sales agreements with third parties | property	4
Impairment loss	$ 14,128	$ 10,582
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Property, Plant and Equipment [Line Items]
Number of hotels sold | property	2	9
Gain (loss) on disposal	$ 7,300	$ 40,700
Variable Interest Entity, Primary Beneficiary
Property, Plant and Equipment [Line Items]
Impairment recognized		$ 7,100
RLH DC Venture (CPBF)
Property, Plant and Equipment [Line Items]
Impairment loss	5,400
RLH DC Venture (CPBF) | RLH DC Venture (CPBF)
Property, Plant and Equipment [Line Items]
Impairment loss applied against hotel building	3,400
Impairment loss applied against right-of-use assets	$ 2,000

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Narrative) (Details) $ in Millions	Oct. 01, 2019USD ($)	Oct. 01, 2018USD ($)	Dec. 31, 2018	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Schedule of Goodwill and Intangible Assets [Line Items]
Amortization of intangible assets				$ 3.6	$ 3.2
Brand names
Schedule of Goodwill and Intangible Assets [Line Items]
Remaining useful life			6 years 3 months 18 days
Knights Inn Brand
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of indefinite-lived intangible asset	$ 1.3
America's Best Value Inn
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of indefinite-lived intangible asset	$ 7.4
Brand names
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of indefinite-lived intangible asset		$ 3.5
Finite-lived intangible assets, period increase (decrease)		$ 2.1
Discount Rate | Brand names
Schedule of Goodwill and Intangible Assets [Line Items]
Intangible asset measurement input			0.11	0.11	0.11

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Summary of Balances of Goodwill and Other Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill	$ 18,595	$ 18,595
Finite-lived intangible assets	15,952	19,504
Indefinite-lived and finite-lived intangible assets acquired	48,612	60,910
Brand names
Goodwill [Line Items]
Indefinite lived-intangibles assets	32,532	41,278
Trademarks
Goodwill [Line Items]
Indefinite lived-intangibles assets	128	128
Brand names
Goodwill [Line Items]
Finite-lived intangible assets	3,554	4,326
Customer contracts
Goodwill [Line Items]
Finite-lived intangible assets	$ 12,398	$ 15,178

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Schedule of Goodwill and Other Intangible Asset by Business Segment) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill	$ 18,595	$ 18,595
Indefinite-lived and finite-lived intangible assets acquired	48,612	60,910
Company Operated Hotels
Goodwill [Line Items]
Goodwill	0	0
Indefinite-lived and finite-lived intangible assets acquired	0	4,660
Company Operated Hotels | Adjustments
Goodwill [Line Items]
Indefinite-lived and finite-lived intangible assets acquired	(4,700)
Franchised hotels
Goodwill [Line Items]
Goodwill	18,595	18,595
Indefinite-lived and finite-lived intangible assets acquired	48,612	$ 56,250
Franchised hotels | Adjustments
Goodwill [Line Items]
Indefinite-lived and finite-lived intangible assets acquired	$ 4,700

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets (Summary of Finite-Lived Intangibles) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization	$ (6,664)	$ (10,216)
Finite-lived intangible assets	19,504	15,952
Customer contracts
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross	20,773	20,773
Finite-lived intangible assets	15,178	12,398
Brand names
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross	5,395	5,395
Finite-lived intangible assets	$ 4,326	$ 3,554
Remaining useful life	6 years 3 months 18 days
Minimum | Customer contracts
Finite-Lived Intangible Assets [Line Items]
Remaining useful life		5 years 3 months 18 days
Minimum | Brand names
Finite-Lived Intangible Assets [Line Items]
Remaining useful life		5 years 3 months 18 days
Maximum | Customer contracts
Finite-Lived Intangible Assets [Line Items]
Remaining useful life		14 years
Maximum | Brand names
Finite-Lived Intangible Assets [Line Items]
Remaining useful life		6 years 9 months 18 days
Weighted Average | Customer contracts
Finite-Lived Intangible Assets [Line Items]
Remaining useful life		12 years 3 months 18 days
Weighted Average | Brand names
Finite-Lived Intangible Assets [Line Items]
Remaining useful life		6 years 1 month 6 days

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets (Schedule of Future Amortization) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 3,055
2021	2,643
2022	2,306
2023	2,008
2024	1,721
Thereafter	4,219
Finite-lived intangible assets	$ 15,952	$ 19,504

Revenue from Contract with Cust

Revenue from Contract with Customer (Additional Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Key money converted to notes receivable	$ (4,594)
Accounts receivable, allowance	4,589	$ 2,345	$ 1,436
Collateralized notes receivable, allowance	552	0
Affiliated Entity
Related Party Transaction [Line Items]
Trade receivables	1,900
Collateralized notes receivable	4,900
Key money converted to notes receivable	4,200
Unamortized key money contract assets	500
Contract related assets supported	6,400
Contract related assets	7,200
Contract related assets, allowance	800
Accounts receivable, allowance	300
Collateralized notes receivable, allowance	100
Unamortized key money, allowance	400
Royalty income from franchises	1,200	$ 900
Affiliated Entity | Pre-Petition Filings
Related Party Transaction [Line Items]
Trade receivables	500
Collateralized notes receivable	$ 1,000

Revenue from Contracts with C_3

Revenue from Contracts with Customers (Receivables, Contract Assets, and Contract Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Accounts receivable	$ 15,143	$ 18,575
Key money	2,228	6,409
Capitalized contract costs	941	1,172
Contract liabilities	$ 1,448	$ 1,981

Revenue from Contracts with C_4

Revenue from Contracts with Customers (Changes in Contract Assets and Liabilities) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Key Money Disbursed
Beginning balance	$ 6,409
Key money cash disbursements	857
Key money converted from accounts receivable	128
Key money converted to notes receivable	(4,594)
Revenue or expense recognized that was included in the January 1, 2019 balance	(457)
Revenue or expense recognized in the period for the period	(115)
Ending balance	2,228
Capitalized Contract Costs
Beginning balance	1,172
Costs incurred to acquire contracts	363
Revenue or expense recognized that was included in the January 1, 2019 balance	(510)
Revenue or expense recognized in the period for the period	(84)
Ending balance	941
Contract Liabilities
Beginning balance	1,981
Cash received in advance	634
Revenue or expense recognized that was included in the January 1, 2019 balance	(1,029)
Revenue or expense recognized in the period for the period	(138)
Ending balance	$ 1,448

Revenue from Contracts with C_5

Revenue from Contracts with Customers (Performance Obligations) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Expense
2020	$ 232
2021	166
2022	137
2023	91
2024	46
Thereafter	269
Total	941
Revenue
2020	500
2021	332
2022	240
2023	140
2024	72
Thereafter	164
Total	1,448
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 2,228
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, remaining performance obligation	$ 341
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, remaining performance obligation	$ 266
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, remaining performance obligation	$ 234
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, remaining performance obligation	$ 198
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, remaining performance obligation	$ 167
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction
Revenue, remaining performance obligation	$ 1,022

Debt and Line of Credit (Schedu

Debt and Line of Credit (Schedule of Current and Non-current Portions) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Aug. 31, 2018
Current
Line of Credit	$ 0		$ 0
Long-term Debt, Gross, Current	17,648		25,168
Unamortized debt issuance costs	(664)		(112)
Long-term debt net of debt issuance costs	16,984		25,056
Noncurrent
Line of Credit	10,000		10,000	$ 10,000
Total debt	15,600		19,355
Unamortized debt issuance costs	(24)		(241)
Total debt	15,576		19,114
Long-term Debt | Senior Secured Term Loan
Current
Long-term Debt, Gross, Current	0		0
Noncurrent
Total debt	0		9,355
Long-term Debt | RL Venture Olympia
Current
Long-term Debt, Gross, Current	0		0
Noncurrent
Total debt	5,600	$ 5,600	0
Long-term Debt | RLH Atlanta
Current
Long-term Debt, Gross, Current	0		9,225
Noncurrent
Total debt	0		0
Long-term Debt | RLH DC (PWB)
Current
Long-term Debt, Gross, Current	0		15,943
Noncurrent
Total debt	0		0
Long-term Debt | RLH DC Venture (CPBF)
Current
Long-term Debt, Gross, Current	17,648		0
Noncurrent
Total debt	$ 0		$ 0

Debt and Line of Credit (Additi

Debt and Line of Credit (Additional Information) (Details)

Feb. 07, 2020USD ($)

Nov. 07, 2019USD ($)

Oct. 25, 2018

Sep. 30, 2018USD ($)

Sep. 30, 2019USD ($)

May 31, 2019USD ($)

Mar. 31, 2019USD ($)

Sep. 30, 2018USD ($)

May 31, 2018USD ($)hotel

Feb. 28, 2018property

Dec. 31, 2019USD ($)property

Dec. 31, 2018USD ($)hotelproperty

Aug. 31, 2018USD ($)

Oct. 31, 2015USD ($)

Sep. 30, 2015USD ($)

Apr. 30, 2015USD ($)

Jan. 31, 2015USD ($)

Debt Instrument [Line Items]

Long-term Line of Credit, Noncurrent

$ 10,000,000

$ 10,000,000

$ 10,000,000

Repayment of outstanding balance

15,600,000

19,355,000

Repayments of debt

45,943,000

107,999,000

Loss on early retirement of debt

$ 428,000

$ 794,000

Disposal Group, Disposed of by Sale, Not Discontinued Operations

Debt Instrument [Line Items]

Number of hotels sold | property

2

9

Variable Interest Entity, Primary Beneficiary | RLS Balt Venture LLC

Debt Instrument [Line Items]

Ownership percentage

100.00%

73.00%

Variable Interest Entity, Primary Beneficiary | RL Venture LLC

Debt Instrument [Line Items]

Ownership percentage

55.00%

Number of hotels sold | property

5

Variable Interest Entity, Primary Beneficiary | RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations

Debt Instrument [Line Items]

Number of hotels sold | hotel

1

9

RLH DC (PWB) | Subsequent Event

Debt Instrument [Line Items]

Proceeds from sale of hotel

$ 16,400,000

Revolving Credit Facility

Debt Instrument [Line Items]

Collateral

$ 20,600,000

Loss on early retirement of debt

$ 200,000

Revolving Credit Facility | Term Loan Facility

Debt Instrument [Line Items]

Collateral

$ 4,200,000

$ 4,200,000

Voluntary prepayment

1,000,000

Revolving Credit Facility | Term Loan Facility | RLH Corporation

Debt Instrument [Line Items]

Principal amount of debt

$ 30,000,000

Stated interest rate

4.90%

Revolving Credit Facility | Term Loan Facility | RLH Corporation | LIBOR

Debt Instrument [Line Items]

Basis spread on variable rate

3.00%

Revolving Credit Facility | Revolving Credit Facility | RLH Corporation

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 10,000,000

Long-term Debt | RL Venture Salt Lake City Debt

Debt Instrument [Line Items]

Repayment of outstanding balance

$ 11,000,000

Long-term Debt | RL Venture Olympia

Debt Instrument [Line Items]

Repayment of outstanding balance

$ 5,600,000

5,600,000

$ 0

Long-term Debt | RLH Alta Venture

Debt Instrument [Line Items]

Repayment of outstanding balance

8,200,000

Repayments of debt

$ 500,000

$ 1,000,000

Debt discounts and debt issuance costs

$ 40,000

$ 81,000

Outstanding principal balance

$ 15,900,000

Long-term Debt | RLH Atlanta | RLH Alta Venture

Debt Instrument [Line Items]

Principal amount of debt

$ 6,000,000

Additional amount available

$ 3,400,000

Long-term Debt | RLH DC (PWB)

Debt Instrument [Line Items]

Principal amount of debt

$ 16,500,000

$ 15,200,000

Additional amount available

2,300,000

Amount drawn for expenses related to improvements

$ 1,500,000

Long-term Debt | RLH DC (PWB) | Subsequent Event

Debt Instrument [Line Items]

Release from loan reserve

2,300,000

Long-term Debt | RLH DC (PWB) | Pacific Western Bank | Subsequent Event

Debt Instrument [Line Items]

Repayment of outstanding balance

17,700,000

Loss on early retirement of debt

$ 600,000

Long-term Debt | RL Baltimore

Debt Instrument [Line Items]

Principal amount of debt

$ 10,100,000

Additional amount available

$ 3,200,000

Long-term Debt | RL Venture Holding LLC

Debt Instrument [Line Items]

Principal amount of debt

$ 53,800,000

Additional amount available

$ 26,200,000

Repayments of debt

73,200,000

Loss on early retirement of debt

$ 700,000

Secured Debt

Debt Instrument [Line Items]

Loss on early retirement of debt

$ 100,000

Secured Debt | RL Venture Salt Lake City Debt

Debt Instrument [Line Items]

Number of extension options

2

Debt service coverage ratio

1.6

Debt discounts and issuance costs

$ 54,000

Secured Debt | RL Venture Salt Lake City Debt | LIBOR

Debt Instrument [Line Items]

Basis spread on variable rate

2.25%

Secured Debt | RL Venture Olympia

Debt Instrument [Line Items]

Number of extension options

2

Debt service coverage ratio

1.6

Debt discounts and issuance costs

$ 33,000

Secured Debt | RL Venture Olympia | LIBOR

Debt Instrument [Line Items]

Basis spread on variable rate

2.25%

Secured Debt | RLH DC CPBF Option One

Debt Instrument [Line Items]

Stated interest rate

7.00%

Debt discounts and issuance costs

$ 1,400,000

Fee to exercise extension option

$ 330,000

Exit fee

5.00%

Projected exit fee

$ 851,000

Secured Debt | RLH DC CPBF Option Two

Debt Instrument [Line Items]

Fee to exercise extension option

825,000

Required principal pay down

$ 2,000,000

Exit fee

4.00%

Payment in Kind (PIK) Note

Debt Instrument [Line Items]

Stated interest rate

3.00%

Term Loan

Debt Instrument [Line Items]

Purchase price

$ 13,600,000

$ 13,600,000

Term Loan | RL Baltimore

Debt Instrument [Line Items]

Principal amount of debt

$ 13,300,000

13,300,000

Loss on early retirement of debt

$ 100,000

Debt and Line of Credit (Maturi

Debt and Line of Credit (Maturities of Long-Term Debt Outstanding) (Details) $ in Thousands	Dec. 31, 2019USD ($)
Debt Disclosure [Abstract]
2020	$ 17,648
2021	5,600
2022	0
2023	10,000
2024	0
Thereafter	0
Total	$ 33,248

Operating and Finance Lease C_3

Operating and Finance Lease Commitments (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)property	Dec. 31, 2018USD ($)
Operating Leased Assets [Line Items]
Number of properties under lease | property	4
Finance leases, term	5 years
Operating lease right-of-use assets	$ 181
Operating lease liabilities	$ 202
Number of finance leases	0
Future minimum lease payments beyond 2023	$ 244,959
Rent expense		$ 5,800
Two ground leases
Operating Leased Assets [Line Items]
Number of properties under lease | property	2
Future minimum lease payments beyond 2023	$ 243,000

Operating and Finance Lease C_4

Operating and Finance Lease Commitments (Balance Sheet Information) (Details) $ in Thousands	Dec. 31, 2019USD ($)
Operating Leases
Operating lease right-of-use assets	$ 48,283
Operating lease liabilities, due within one year	4,809
Operating lease liabilities, due after one year	46,592
Total operating lease liabilities	51,401
Finance Leases
Property and equipment	298
Less accumulated depreciation	(168)
Property and equipment, net	130
Other accrued liabilities	74
Deferred income and other long-term liabilities	76
Total finance lease liabilities	$ 150

Operating and Finance Lease C_5

Operating and Finance Lease Commitments (Components of Lease Expense) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Cash Flow, Lessee [Abstract]
Operating lease expense	$ 4,639
Short-term lease expense	793
Amortization of finance right-of-use assets	135
Interest on lease liabilities	29
Total finance lease expense	164
Total lease expense	5,596
Cash used in operating activities for operating leases	4,744
Cash used in operating activities for finance leases	29
Cash used in financing activities for finance leases	$ 137
Weighted Average Remaining Lease Term [Abstract]
Operating leases	69 years
Finance leases	3 years
Lessee, Weighted Average Discount Rate [Abstract]
Operating leases	7.20%
Finance leases	11.90%

Operating and Finance Lease C_6

Operating and Finance Lease Commitments (Future Minimum Payments Due) (Details) $ in Thousands	Dec. 31, 2019USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2020	$ 4,809
2021	4,813
2022	4,776
2023	4,739
2024	3,885
Thereafter	244,959
Total lease payments	267,981
Less: imputed interest	216,580
Total liability	51,401
Capital Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2020	74
2021	56
2022	38
2023	11
2024	0
Thereafter	0
Total lease payments	179
Less: imputed interest	29
Total liability	$ 150

Commitment and Contingencies (D

Commitment and Contingencies (Details) $ in Thousands	3 Months Ended
	Jun. 30, 2019USD ($)	Feb. 21, 2020property
Loss Contingencies [Line Items]
Gain from litigation settlement | $	$ 952
Subsequent Event
Loss Contingencies [Line Items]
Approximate number of cases company is named in | property		7

Stock Based Compensation (Stock

Stock Based Compensation (Stock Incentive Plans Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	May 31, 2017
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	0	0
2015 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)			2,900,000
Shares available for issuance (in shares)	1,100,000

Stock Based Compensation (Sto_2

Stock Based Compensation (Stock Based Compensation Expense Schedule) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,780	$ 3,955
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	21	82
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	1,625	2,887
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	(470)	442
Unrestricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	564	498
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 40	$ 46

Stock Based Compensation (Sto_3

Stock Based Compensation (Stock Option Activity) (Details) - Stock options	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Options, Outstanding [Roll Forward]
Beginning balance (in shares) | shares	81,130
Options forfeited (in shares) | shares	(20,282)
Ending balance (in shares) | shares	60,848
Exercisable at end of period (in shares) | shares	60,848
Weighted Average Exercise Price [Roll Forward]
Beginning balance (in dollars per share) | $ / shares	$ 8.20
Options forfeited (in dollars per share) | $ / shares	8.20
Ending balance (in dollars per share) | $ / shares	8.20
Exercisable, at end of period (in dollars per share) | $ / shares	$ 8.20

Stock Based Compensation (Exerc

Stock Based Compensation (Exercise Price Range) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share price (in dollars per share)	$ 3.73
8.20 | Stock options
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price (in dollars per share)	$ 8.20
Number outstanding (in shares) | shares	60,848
Weighted Average Remaining Contractual Life (Years)	1 month 6 days
Weighted Average Exercise Price (in dollars per share)	$ 8.20
Aggregate Intrinsic Value | $	$ 0
Number Exercisable (in shares) | shares	60,848
Weighted Average Exercise Price (in dollars per share)	$ 8.20
Aggregate Intrinsic Value | $	$ 0

Stock Based Compensation (Restr

Stock Based Compensation (Restricted Stock Units, Shares Issued as Compensation Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested (in shares)	736,963
Stock-based compensation expense	$ 1,780	$ 3,955
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	361,360	514,512
Vesting percentage	25.00%
Vesting period	4 years
Outstanding (in shares)	459,070	1,288,714
Shares vested (in shares)	736,963
Fair value	$ 5,900	$ 2,200
Stock-based compensation expense	1,625	$ 2,887
Additional compensation expense to be recognized	$ 2,500
Period for recognition	19 months

Stock Based Compensation (Res_2

Stock Based Compensation (Restricted Stock Units) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares [Roll Forward]
Vested (in shares)	(736,963)
Restricted stock units
Number of Shares [Roll Forward]
Beginning balance (in shares)	1,288,714
Granted (in shares)	361,360	514,512
Vested (in shares)	(736,963)
Forfeited (in shares)	(454,041)
Ending balance (in shares)	459,070	1,288,714
Weighted Average Grant Date Fair Value [Roll Forward]
Beginning balance (in dollars per share)	$ 8.47
Granted (in dollars per share)	8.24
Vested (in dollars per share)	7.51
Forfeited (in dollars per share)	9.31
Ending balance (in dollars per share)	$ 9.03	$ 8.47

Stock Based Compensation (Perfo

Stock Based Compensation (Performance Stock Units, Shares Issued as Compensation) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,780	$ 3,955
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target performance payout	100.00%
Service period	3 years
Stock-based compensation expense	$ (470)	$ 442
Additional compensation expense to be recognized	$ 15
Period for recognition	3 months
Number of Shares [Roll Forward]
Beginning balance (in shares)	209,201
Granted (in shares)	218,437	158,431
Change in units based on performance expectations (in shares)	(114,789)
Forfeited (in shares)	(287,053)
Ending balance (in shares)	25,796	209,201
Weighted Average Grant Date Fair Value [Roll Forward]
Beginning balance (in dollars per share)	$ 8.23
Granted (in dollars per share)	8.08
Change in units based on performance expectations (in dollars per share)	8.48
Forfeited (in dollars per share)	8.18
Ending balance (in dollars per share)	$ 6.45	$ 8.23
Performance stock units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Minimum target performance payout	25.00%
Performance stock units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Minimum target performance payout	50.00%
Target performance payout	160.00%

Stock Based Compensation (Unres

Stock Based Compensation (Unrestricted Stock Awards) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,780	$ 3,955
Unrestricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 564	$ 498
Granted (in shares)	76,224	46,068
Granted (in dollars per share)	$ 7.41	$ 10.81

Stock Based Compensation (Emplo

Stock Based Compensation (Employee Stock Purchase Plan) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,780,000	$ 3,955,000
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 40,000	$ 46,000
2008 ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares purchased for award (in shares)	600,000
Shares available for issuance (in shares)	282,739
Discount on price	15.00%
Maximum amount employees can purchase	$ 25,000
Maximum number of shares employees can purchase (in shares)	10,000
Number of shares issued to participants (in shares)	34,990	27,118
Weighted average fair value per ESPP award (in dollars per share)	$ 6.46	$ 7.18

Stock Based Compensation (Warra

Stock Based Compensation (Warrants) (Details) - Common stock	1 Months Ended
	Jan. 31, 2015$ / sharesshares
Class of Warrant or Right [Line Items]
Warrants issued (in shares) | shares	442,533
Warrant term	5 years
Warrants issued (in dollars per share) | $ / shares	$ 6.78

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Numerator - basic and diluted:
Net income (loss)	$ (20,973)	$ 14,467
Net (income) loss attributable to noncontrolling interest	1,944	(13,129)
Net income (loss) attributable to RLH Corporation	$ (19,029)	$ 1,338
Denominator:
Weighted average shares - basic (in shares)	24,931	24,392
Weighted average shares - diluted (in shares)	24,931	25,477
Earnings (loss) per share - basic (in dollars per share)	$ (0.76)	$ 0.05
Earnings (loss) per share - diluted (in dollars per share)	$ (0.76)	$ 0.05

Earnings (Loss) Per Share (Anti

Earnings (Loss) Per Share (Antidilutive Securities) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Stock options
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive awards outstanding (in shares)	0	9,845
Awards outstanding (in shares)	60,848	81,130
Restricted stock units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive awards outstanding (in shares)	0	800,201
Awards outstanding (in shares)	459,070	1,288,714
Performance stock units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive awards outstanding (in shares)	0	108,889
Awards outstanding (in shares)	25,796	209,201
Awards outstanding (in shares)	25,796	209,201
Warrants
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Awards outstanding (in shares)	442,533	442,533
Stock options
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Antidilutive awards outstanding (in shares)	60,848	71,285
Restricted stock units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Antidilutive awards outstanding (in shares)	459,070	488,513
Total dilutive awards outstanding (in shares)	254,574
Performance stock units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Antidilutive awards outstanding (in shares)	25,796	100,312
Total dilutive awards outstanding (in shares)	81,613
Warrants
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive awards outstanding (in shares)	0	166,121
Antidilutive awards outstanding (in shares)	442,533	276,412
Total dilutive awards outstanding (in shares)	35,873

Income Taxes (Components of Inc

Income Taxes (Components of Income Tax (Benefit) Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current:
Federal expense (benefit)	$ 30	$ 424
State expense (benefit)	163	718
Foreign expense (benefit)	89	88
Deferred
Deferred expense (benefit)	(29)	(1,301)
Income tax expense (benefit)	253	(71)
Income tax expense (benefit)	$ 253	$ (71)

Income Taxes (Income Tax Rate R

Income Taxes (Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Amount
(Benefit) expense provision at federal statutory rate	$ (4,351)	$ 3,023
State/foreign tax (benefit) expense	(325)	90
Effect of tax credits	5	(490)
Non-controlling interest	408	(2,804)
Other	713	134
Valuation allowance	3,803	(24)
Income tax expense (benefit)	$ 253	$ (71)
Percent
(Benefit) expense provision at federal statutory rate	21.00%	21.00%
State/foreign tax (benefit) expense	1.60%	0.60%
Effect of tax credits	0.00%	(3.40%)
Non-controlling interest	(2.00%)	(19.40%)
Other	(3.40%)	0.90%
Valuation allowance	(18.40%)	(0.20%)
Income tax expense (benefit) from continuing operations	(1.20%)	(0.50%)

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred Tax Assets
Property and equipment	$ 1,946	$ 1,564
Goodwill	2,345	2,813
Allowance for doubtful accounts	1,345	587
RL Venture	957
Stock-based compensation	372	1,245
Tax credit carryforwards	2,691	2,696
Federal and state net operating losses	1,965	682
Leasing liabilities	9,758
Other receivables	500	1,080
Other	2,993	2,727
Valuation allowance	(12,698)	(8,895)	$ (8,048)
Deferred tax assets, net of valuation allowance	12,174	4,499
Deferred Tax Liabilities
Property and equipment		0
Brand name	2,336	4,211
Prepaid assets	1,082	985
RL Venture	0	75
Leasing assets	9,499
Deferred tax liabilities	$ 12,917	$ 5,271

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	$ 2,691	$ 2,696
Valuation allowance	(12,698)	(8,895)	$ (8,048)
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	5,500
State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 13,300	$ 10,600

Income Taxes (Valuation Allowan

Income Taxes (Valuation Allowance) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Valuation Allowance
Valuation allowance, beginning balance	$ 8,895	$ 8,048
Increase (decrease) during period	3,803	847
Valuation allowance, ending balance	$ 12,698	$ 8,895

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Carrying Amount
Financial assets:
Notes receivable	$ 5,709	$ 2,103
Financial liabilities:
Total debt	33,248	44,523
Total finance lease obligations		378
Fair Value
Financial assets:
Notes receivable	5,709	2,103
Financial liabilities:
Total debt	$ 32,737	43,880
Total finance lease obligations		$ 378

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	May 21, 2018	Apr. 17, 2018	Oct. 31, 2018	May 31, 2018	Jan. 31, 2018	Mar. 31, 2016	Dec. 31, 2019	Dec. 31, 2018	May 31, 2019
Related Party Transaction [Line Items]
Mortgage principal amount							$ 17,648,000	$ 25,168,000
RLH DC CPBF Option One | Secured Debt
Related Party Transaction [Line Items]
Mortgage principal amount									$ 17,400,000
Number of shares held by affiliate							500,000
TESI | Cal-Vegas
Related Party Transaction [Line Items]
Ownership interest							2.00%
Vantage Hospitality Group, Inc. | Year 2 Anniversary
Related Party Transaction [Line Items]
Payment for contingent consideration			$ 3,000,000
Vantage Hospitality Group, Inc. | Year 1 Anniversary
Related Party Transaction [Line Items]
Payment for contingent consideration					$ 4,000,000
Vantage Hospitality Group, Inc. | Contingent consideration | Year 2 Anniversary
Related Party Transaction [Line Items]
Contingent consideration, shares outstanding			276,000
Vantage Hospitality Group, Inc. | Contingent consideration | Year 1 Anniversary
Related Party Transaction [Line Items]
Contingent consideration, shares outstanding					414,000
Management Agreement | HEI Hotels And Resorts
Related Party Transaction [Line Items]
Amounts of transaction							$ 1,100,000	22,000
Consulting Fees | NorthWest CFO
Related Party Transaction [Line Items]
Amounts of transaction							49,000	394,000
Shelbourne Falcon | Investor Relations Fee
Related Party Transaction [Line Items]
Related party expenses							$ 69,000	211,000
Shelbourne Falcon | RL Venture LLC | Investor Relations Fee
Related Party Transaction [Line Items]
Investor relations fee							0.50%
Related party expenses							$ 50,000	161,000
Columbia Pacific Opportunity Fund, L.P. | Affiliated Entity | Common stock
Related Party Transaction [Line Items]
Shares owned (in shares)		1,510,105
Columbia Pacific Opportunity Fund, L.P. | Affiliated Entity | Common stock | Warrants
Related Party Transaction [Line Items]
Shares owned (in shares)		442,533
Columbia Pacific Opportunity Fund, L.P. | Term Loan | Affiliated Entity
Related Party Transaction [Line Items]
Amounts of transaction		$ 20,000,000
Columbia Pacific Opportunity Fund, L.P. | Commitment Fee | Affiliated Entity
Related Party Transaction [Line Items]
Amounts of transaction		$ 200,000
Hudson Valley Resort and Spa | Red Lion Hotels Management, Inc. | Management Agreement
Related Party Transaction [Line Items]
Property management fee contract period						1 year
Monthly property management fee revenue						$ 8,333
Monthly property management fee, percent of gross revenue						3.00%
Property management fee revenue								$ 75,000
TESI | Management Agreement
Related Party Transaction [Line Items]
Ownership percentage	50.00%
Lexington Hotel and Conference Center, Jacksonville, Florida | Management Agreement
Related Party Transaction [Line Items]
Property management fee revenue				$ 161,000
Ownership percentage							5.70%
Lexington Inn & Suites, Daytona Beach | Management Agreement | Franchised Hotels
Related Party Transaction [Line Items]
Revenue from related parties				35,000
ABVI Las Vegas | Management Agreement | Franchised Hotels
Related Party Transaction [Line Items]
Revenue from related parties				$ 1,000
RL Venture LLC | Columbia Pacific Opportunity Fund, L.P. | Shelbourne Capital
Related Party Transaction [Line Items]
Ownership by non-controlling interest holders							45.00%

Acquisitions and Dispositions_2

Acquisitions and Dispositions (Acquisitions Narrative) (Details) - USD ($) $ in Thousands	Oct. 01, 2019	May 14, 2018	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Intangible assets, net			$ 48,612	$ 60,910
Goodwill			18,595	18,595
Transaction and integration costs			632	2,219
Knights Inn Brand
Business Acquisition [Line Items]
Impairment of indefinite-lived intangible asset	$ 1,300
Intangible assets, net			6,400
Knights Franchise Systems, Inc.
Business Acquisition [Line Items]
Total consideration		$ 27,200
Acquired receivables		4,600
Adjustment to receivables		3,300
Goodwill		$ 9,200	$ 9,191
Transaction and integration costs				$ 2,200

Acquisitions and Dispositions_3

Acquisitions and Dispositions (Purchase Price Allocation) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	May 14, 2018
Business Acquisition [Line Items]
Goodwill	$ 18,595	$ 18,595
Knights Franchise Systems, Inc.
Business Acquisition [Line Items]
Current assets	1,288
Intangible assets	16,800		$ 16,800
Goodwill	9,191		$ 9,200
Total assets acquired	27,279
Current liabilities	30
Total liabilities assumed	30
Total net assets acquired	$ 27,249

Acquisitions and Dispositions_4

Acquisitions and Dispositions (Intangible Assets Acquired) (Details) - Knights Franchise Systems, Inc. - USD ($) $ in Thousands	May 14, 2018	Dec. 31, 2019
Business Acquisition [Line Items]
Intangible assets	$ 16,800	$ 16,800
Customer contracts
Business Acquisition [Line Items]
Customer contracts	$ 9,100
Acquired finite-lived intangible assets, weighted average useful life	15 years
Brand names
Business Acquisition [Line Items]
Brand names	$ 7,700

Acquisitions and Dispositions_5

Acquisitions and Dispositions (Revenues and Earnings From Acquisition) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Revenue	$ 114,288	$ 135,849
Knights Franchise Systems, Inc.
Business Acquisition [Line Items]
Revenue		4,265
Net income (loss) from continuing operations before income taxes		$ 2,874

Acquisitions and Dispositions_6

Acquisitions and Dispositions (Pro Forma Results) (Details) - Knights Franchise Systems, Inc. $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)$ / shares
Business Acquisition [Line Items]
Revenues	$ 138,478
Net income	17,017
Net income and comprehensive income attributable to RLH Corporation	$ 3,887
Earnings per share attributable to RLH Corporation - basic (in dollars per share) | $ / shares	$ 0.18
Earnings per share attributable to RLH Corporation - diluted (in dollars per share) | $ / shares	$ 0.17

Acquisitions and Dispositions_7

Acquisitions and Dispositions (Dispositions Narrative) (Details) $ in Millions	1 Months Ended		12 Months Ended
	May 31, 2018hotel	Feb. 28, 2018property	Dec. 31, 2019USD ($)propertyhotel	Dec. 31, 2018USD ($)hotelproperty
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels held for sale | hotel			0	0
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels sold | property			2	9
Gain (loss) on disposal			$ (7.3)	$ (40.7)
RL Venture LLC | Variable Interest Entity, Primary Beneficiary
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels sold | property		5
RL Venture LLC | Variable Interest Entity, Primary Beneficiary | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels sold | hotel	1			9
Gain (loss) on disposal				$ (40.7)
Number of hotels held for sale | property			2
Cash proceeds from sale			$ 45.3
RL Venture LLC | Variable Interest Entity, Primary Beneficiary | Nine RL Venture Hotels | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net assets			$ 37	70.7
Consideration received on sale of hotels				$ 116.5

Acquisitions and Dispositions_8

Acquisitions and Dispositions (Properties Sold) (Details) $ in Thousands	1 Months Ended		3 Months Ended							12 Months Ended
	May 31, 2018hotel	Feb. 28, 2018property	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)property	Dec. 31, 2018USD ($)hotelproperty
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net income (loss)										$ (20,973)	$ 14,467
Net (income) loss attributable to noncontrolling interest										1,944	(13,129)
Net income (loss) attributable to RLHC			$ (3,672)	$ (2,997)	$ (4,273)	$ (7,416)	$ 8,756	$ (2,462)	$ 2,460	$ (19,029)	$ 1,338
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels sold | property										2	9
Net income (loss)										$ 4,750	$ 36,780
Net (income) loss attributable to noncontrolling interest										(2,138)	(16,551)
Net income (loss) attributable to RLHC										$ 2,612	$ 20,229
RL Venture LLC | Variable Interest Entity, Primary Beneficiary
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels sold | property		5
RL Venture LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Variable Interest Entity, Primary Beneficiary
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hotels sold | hotel	1										9

Uncategorized Items - rlh-20191

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (427,000)
Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(427,000)
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (427,000)