DallasNews (DALN) 10-Q/A 6 Apr 20 2019 Q2 Quarterly report (amended) Financial data

Document and Entity Information

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

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Net Operating Revenue:
Total net operating revenue	$ 47,115	$ 51,169	$ 93,704	$ 100,622
Operating Costs and Expense:
Employee compensation and benefits	19,828	21,529	40,952	46,201
Other production, distribution and operating costs	23,845	22,833	46,029	45,847
Newsprint, ink and other supplies	4,022	5,461	8,769	10,772
Depreciation	2,333	2,535	4,719	5,008
Amortization	140	200	216	400
Gain on sale of assets, net	25,908		25,908
Asset impairments		(22)		(22)
Total operating costs and expense	24,260	52,536	74,777	108,206
Operating income (loss)	22,855	(1,367)	18,927	(7,584)
Other income, net	1,133	891	1,962	1,779
Income (Loss) Before Income Taxes	23,988	(476)	20,889	(5,805)
Income tax provision (benefit)	7,460	58	6,496	(1,257)
Net Income (Loss)	$ 16,528	$ (534)	$ 14,393	$ (4,548)
Per Share Basis
Net income (loss), Basic and diluted	$ 0.77	$ (0.03)	$ 0.67	$ (0.21)
Number of common shares used in the per share calculation:
Basic and diluted	21,525,971	21,738,545	21,578,014	21,756,678
Advertising And Marketing Services [Member]
Net Operating Revenue:
Total net operating revenue	$ 25,300	$ 26,397	$ 49,341	$ 52,138
Circulation [Member]
Net Operating Revenue:
Total net operating revenue	17,013	17,921	34,286	35,668
Printing, Distribution And Other [Member]
Net Operating Revenue:
Total net operating revenue	$ 4,802	$ 6,851	$ 10,077	$ 12,816

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Net Income (Loss)	$ 16,528	$ (534)	$ 14,393	$ (4,548)
Other Comprehensive Income (Loss), Net of Tax:
Amortization of actuarial losses	62	157	125	315
Total other comprehensive income, net of tax	62	157	125	315
Total Comprehensive Income (Loss)	$ 16,590	$ (377)	$ 14,518	$ (4,233)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 52,017	$ 55,313
Accounts receivable (net of allowance of $834 and $581 at June 30, 2019 and December 31, 2018, respectively)	20,468	22,057
Inventories	3,454	3,912
Prepaids and other current assets	5,808	5,023
Assets held for sale		1,089
Total current assets	81,747	87,394
Property, plant and equipment, at cost	423,389	422,966
Less accumulated depreciation	(401,393)	(396,705)
Property, plant and equipment, net	21,996	26,261
Operating lease right-of-use assets	22,222
Intangible assets, net	598	304
Goodwill	1,593
Deferred income taxes, net		3,572
Long-term note receivable	22,400
Other assets	3,675	5,029
Total assets	154,231	122,560
Current liabilities:
Accounts payable	6,062	6,334
Accrued compensation and benefits	7,484	8,294
Other accrued expense	5,101	5,586
Advance subscription payments	12,844	11,449
Total current liabilities	31,491	31,663
Long-term pension liabilities	30,105	31,889
Long-term operating lease liabilities	23,631
Other post-employment benefits	1,158	1,165
Deferred income taxes, net	1,718
Other liabilities	4,775	7,045
Total liabilities	92,878	71,762
Shareholders' equity:
Preferred stock, $.01 par value; Authorized 2,000,000 shares; none issued
Treasury stock, Series A, at cost; 1,828,983 and 1,697,370 shares held at June 30, 2019 and December 31, 2018, respectively	(13,128)	(12,601)
Additional paid-in capital	494,389	494,389
Accumulated other comprehensive loss	(37,516)	(37,641)
Accumulated deficit	(382,625)	(393,582)
Total shareholders’ equity	61,353	50,798
Total liabilities and shareholders’ equity	154,231	122,560
Series A
Shareholders' equity:
Common stock, $.01 par value; Authorized 125,000,000 shares	209	209
Series B
Shareholders' equity:
Common stock, $.01 par value; Authorized 125,000,000 shares	$ 24	$ 24

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Allowance for doubtful accounts receivable	$ 834	$ 581
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	125,000,000	125,000,000
Series A
Common stock, shares, issued	20,854,771	20,854,728
Series B
Common stock, shares, issued	2,469,512	2,469,555
Treasury Stock | Series A
Treasury stock Series A, shares held	1,828,983	1,697,370

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($)	Common Stock [Member]Series A	Common Stock [Member]Series B	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury StockSeries A	Treasury Stock	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Dec. 31, 2017			$ 232,000	$ 494,989,000		$ (11,302,000)	$ (24,932,000)	$ (361,288,000)	$ 97,699,000
Beginning Balance, Shares Common Stock at Dec. 31, 2017	20,700,292	2,469,755
Beginning Balance, Treasury Stock at Dec. 31, 2017					(1,430,961)
Net income (loss)								(4,548,000)	(4,548,000)
Other comprehensive income							315,000		315,000
Shares repurchased, shares					(160,180)
Shares repurchased						(825,000)			(825,000)
Issuance of shares for restricted stock units, shares	151,236
Issuance of shares for restricted stock units			1,000	(1,000)
Share-based compensation				720,000					720,000
Conversion of Series B to Series A, shares	120	(120)
Dividends declared								(3,564,000)	(3,564,000)
Ending Balance at Jun. 30, 2018			233,000	495,708,000		(12,127,000)	(24,617,000)	(369,400,000)	89,797,000
Ending Balance, Shares Common Stock at Jun. 30, 2018	20,851,648	2,469,635
Ending Balance, Shares Treasury Stock at Jun. 30, 2018					(1,591,141)
Beginning Balance at Mar. 31, 2018			233,000	495,605,000		(11,857,000)	(24,774,000)	(367,083,000)	92,124,000
Beginning Balance, Shares Common Stock at Mar. 31, 2018	20,817,514	2,469,635
Beginning Balance, Treasury Stock at Mar. 31, 2018					(1,539,739)
Net income (loss)								(534,000)	(534,000)
Other comprehensive income							157,000		157,000
Shares repurchased, shares					(51,402)
Shares repurchased						(270,000)			(270,000)
Issuance of shares for restricted stock units, shares	34,134
Share-based compensation				103,000					103,000
Dividends declared								(1,783,000)	(1,783,000)
Ending Balance at Jun. 30, 2018			233,000	495,708,000		(12,127,000)	(24,617,000)	(369,400,000)	89,797,000
Ending Balance, Shares Common Stock at Jun. 30, 2018	20,851,648	2,469,635
Ending Balance, Shares Treasury Stock at Jun. 30, 2018					(1,591,141)
Beginning Balance at Dec. 31, 2018			233,000	494,389,000		(12,601,000)	(37,641,000)	(393,582,000)	50,798,000
Beginning Balance, Shares Common Stock at Dec. 31, 2018	20,854,728	2,469,555
Beginning Balance, Treasury Stock at Dec. 31, 2018					(1,697,370)
Net income (loss)								14,393,000	14,393,000
Other comprehensive income							125,000		125,000
Shares repurchased, shares					(131,613)
Shares repurchased						(527,000)			(527,000)
Conversion of Series B to Series A, shares	43	(43)
Dividends declared								(3,436,000)	(3,436,000)
Ending Balance at Jun. 30, 2019			233,000	494,389,000	$ (1,828,983)	(13,128,000)	(37,516,000)	(382,625,000)	61,353,000
Ending Balance, Shares Common Stock at Jun. 30, 2019	20,854,771	2,469,512
Ending Balance, Shares Treasury Stock at Jun. 30, 2019					(1,828,983)
Beginning Balance at Mar. 31, 2019			233,000	494,389,000		(12,941,000)	(37,578,000)	(397,437,000)	46,666,000
Beginning Balance, Shares Common Stock at Mar. 31, 2019	20,854,739	2,469,544
Beginning Balance, Treasury Stock at Mar. 31, 2019					(1,780,899)
Net income (loss)								16,528,000	16,528,000
Other comprehensive income							62,000		62,000
Shares repurchased, shares					(48,084)
Shares repurchased						(187,000)			(187,000)
Conversion of Series B to Series A, shares	32	(32)
Dividends declared								(1,716,000)	(1,716,000)
Ending Balance at Jun. 30, 2019			$ 233,000	$ 494,389,000	$ (1,828,983)	$ (13,128,000)	$ (37,516,000)	$ (382,625,000)	$ 61,353,000
Ending Balance, Shares Common Stock at Jun. 30, 2019	20,854,771	2,469,512
Ending Balance, Shares Treasury Stock at Jun. 30, 2019					(1,828,983)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Consolidated Statements of Shareholders' Equity [Abstract]
Dividends declared per share, per quarter	$ 0.08	$ 0.08	$ 0.08	$ 0.08

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating Activities
Net income (loss)	$ 14,393	$ (4,548)
Adjustments to reconcile net income (loss) to net cash provided by (used for) operating activities:
Depreciation and amortization	4,935	5,408
Net periodic pension and other post-employment benefit	(1,637)	(1,861)
Share-based compensation		720
Bad debt expense	474	348
Deferred income taxes	5,290	(1,696)
(Gain) loss on sale/disposal of fixed assets	(25,908)	208
Asset impairments		(22)
Changes in working capital and other operating assets and liabilities, net of acquisitions:
Accounts receivable	1,919	6,461
Inventories, prepaids and other current assets	(327)	2,289
Other assets	1,354	1,036
Accounts payable	(734)	(3,049)
Compensation and benefit obligations	(1,503)	(497)
Other accrued expenses	1,105	3,414
Advance subscription payments	(369)	(145)
Other post-employment benefits	(29)	(901)
Net cash provided by (used for) operating activities	(1,037)	7,165
Investing Activities
Purchases of assets	(457)	(3,697)
Sales of assets	4,597
Acquisitions, net of cash acquired	(2,425)
Net cash provided by (used for) investing activities	1,715	(3,697)
Financing Activities
Dividends paid	(3,447)	(3,552)
Shares repurchased	(527)	(825)
Net cash used for financing activities	(3,974)	(4,377)
Net decrease in cash and cash equivalents	(3,296)	(909)
Cash and cash equivalents, beginning of period	55,313	57,660
Cash and cash equivalents, end of period	52,017	56,751
Supplemental Disclosures
Income tax paid, net (refund)	895	(2,315)
Noncash investing and financing activities:
Investments in property, plant and equipment payable	102	170
Dividends payable	1,720	$ 1,786
Long-term note receivable for asset sales	$ 22,400

Basis of Presentation and Recen

Basis of Presentation and Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2019
Basis of Presentation and Recently Issued Accounting Standards [Abstract]
Basis of Presentation and Recently Issued Accounting Standards	Note 1: Basis of Presentation and Recently Issued Accounting Standards  Description of Business. A. H. Belo Corporation and subsidiaries are referred to collectively herein as “A. H. Belo” or the “Company.” The Company, headquartered in Dallas, Texas, is the leading local news and information publishing company in Texas. The Company has commercial printing, distribution and direct mail capabilities, as well as a presence in emerging media and digital marketing. While focusing on extending the Company’s media platforms, A. H. Belo delivers news and information in innovative ways to a broad range of audiences with diverse interests and lifestyles. The Company publishes The Dallas Morning News ( www.dallasnews.com ), Texas’ leading newspaper and winner of nine Pulitzer Prizes, and various niche publications targeting specific audiences.  Basis of Presentation. The interim consolidated financial statements included herein are unaudited; however, they include adjustments of a normal recurring nature which, in the Company’s opinion, are necessary to present fairly the interim consolidated financial information as of and for the periods indicated. All intercompany balances and transactions have been eliminated in consolidation. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2018. All dollar amounts presented herein, except share and per share amounts, are in thousands, unless the context indicates otherwise.  The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, (ii) the disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and (iii) the reported amount of net operating revenues and expenses recognized during the periods presented. Adjustments made with respect to the use of estimates often relate to improved information not previously available. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of financial statements; accordingly, actual results could differ from these estimates.  Recently Adopted Accounting Pronouncements.  In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 – Leases (Topic 842) . This update requires an entity to recognize a right-of-use asset and a lease liability for virtually all of its leases. The liability will be equal to the present value of lease payments. The asset will generally be based on the liability. For income statement purposes operating leases will result in straight-line expense and finance leases will result in expenses similar to current capital leases. The guidance also requires additional disclosures to enable users of financial statements to understand the amount, timing and uncertainty of cash flows arising from leases. Since February 2016, the FASB issued clarifying updates to the new standard that did not change the core principle of ASU 2016-02. The new guidance will supersede virtually all existing lease guidance under GAAP and is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company adopted ASU 2016-02 on January 1, 2019, using the modified retrospective approach; see Note 6 – Leases .  New Accounting Pronouncements. The FASB issued the following accounting pronouncements and guidance, which may be applicable to the Company but have not yet become effective.  In June 2016, the FASB issued ASU 2016-13 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This update requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amount. Since June 2016, the FASB issued clarifying updates to the new standard. The guidance will be effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the requirements of this update and has not yet determined its impact on the Company’s consolidated financial statements.  In August 2018, the FASB issued ASU 2018-14 – Compensation – Retirement Benefits – Defined Benefit Plans – General (Subtopic 715-20): Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans. This update modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing disclosures that are no longer considered cost beneficial, clarifying the specific requirements of disclosures and adding disclosure requirements identified as relevant. The guidance will be effective for fiscal years ending after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the requirements of this update and has not yet determined its impact on the Company’s financial statement disclosures.  In August 2018, the FASB issued ASU 2018-15 – Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): C ustomer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract . This update clarifies the accounting for implementation costs incurred in a cloud computing arrangement, or hosting arrangement, that is a service contract. Costs for implementation activities incurred during the application development stage will be capitalized depending on the nature of the costs, while costs incurred during the preliminary project and post implementation stages will be expensed as the activities are performed. The capitalized implementation costs will be expensed over the term of the hosting arrangement. The guidance will be effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the requirements of this update and has not yet determined its impact on the Company’s consolidated financial statements. 

Restatement of Financial Statem

Restatement of Financial Statements	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Restatement of Financial Statements	Note 2: Restatement of Financial Statements  The Company restated its financial statements to amend its Consolidated Balance Sheet as of June 30, 2019, related to the corrections disclosed in the December 31, 2018 Form 10-K/A . In connection with the restatement, the Company re-calculated the income tax provision for the three and six months ended June 30, 2019 , and the Company determined using an estimated annual effective tax rate to calculate the income tax provision was appropriate, compared to the discrete year-to-date calculation of income tax expense or benefit used in prior interim periods and in the original Form 10-Q. See Note 9 – Income Taxes . The Consolidated Statement s of Operations for the three and six months ended June 30, 2019, w ere restated to reflect the re-calculated income tax provision primarily resulting from using an estimated annual effective tax rate, a reduction in other income, net for additional interest expense related to uncertain tax positions, and the reversal of amortization expense related to the Marketing Services long-lived assets impairment disclosed in the Form 10-K/A. See Note 7 – Goodwill and Intangible Assets . The use of an estimated annual effective tax rate in determining the income tax provision and a correction to the calculation of uncertain tax positions resulted in adjustments to other accrued expense, deferred income taxes, net, and other liabilities in the Consolidated Balance Sheet as of June 30, 2019.  In addition, the Company determined that a new line of business associated with its acquisition of Cubic Creative, Inc. on April 1, 2019, where the Company acted as an agent was incorrectly accounted for in the original Form 10-Q. See Note 4 – Acquisitions . In the three and six months ended June 30, 2019, revenue and expense were immaterially overstated by the same amount, resulting in no impact to operating income (loss), net income (loss), retained earnings or earnings per share. The Company corrected this error and the restated Consolidated Statement s of Operations for the three and six months ended June 30, 2019, reflect the associated reduction in advertising and marketing services revenue and in other production, distribution and operating costs.  The table below sets forth the impact of the restatement on the Consolidated Statement s of Operations (unaudited).     Three Months Ended June 30, 2019 Six Months Ended June 30, 2019  As Previously Reported Adjustment As Restated As Previously Reported Adjustment As Restated  Net Operating Revenue:  Advertising and marketing services $ 25,920 $ (620) $ 25,300 $ 49,961 $ (620) $ 49,341  Total net operating revenue 47,735 (620) 47,115 94,324 (620) 93,704  Operating Costs and Expense:  Other production, distribution and operating costs $ 24,465 $ (620) $ 23,845 $ 46,649 $ (620) $ 46,029  Amortization 200 (60) 140 400 (184) 216  Total operating costs and expense 24,940 (680) 24,260 75,581 (804) 74,777  Operating income 22,795 60 22,855 18,743 184 18,927  Other income, net 1,161 (28) 1,133 2,058 (96) 1,962  Income Before Income Taxes 23,956 32 23,988 20,801 88 20,889  Income tax provision 7,095 365 7,460 6,952 (456) 6,496  Net Income 16,861 (333) 16,528 13,849 544 14,393   Per Share Basis  Net income  Basic and diluted $ 0.78 $ (0.01) $ 0.77 $ 0.64 $ 0.03 $ 0.67  The table below sets forth the impact of the restatemen t on the Consolidated Statements of Comprehensive Income (Loss) (unaudited).     Three Months Ended June 30, 2019 Six Months Ended June 30, 2019  As Previously Reported Adjustment As Restated As Previously Reported Adjustment As Restated  Net Income $ 16,861 $ (333) $ 16,528 $ 13,849 $ 544 $ 14,393  Total Comprehensive Income 16,923 (333) 16,590 13,974 544 14,518  The table below sets forth the impact of the restatement on the Consolidated Balance Sheet (unaudited).     June 30, 2019  As Previously Reported Adjustment As Restated  Assets  Intangible assets, net $ 3,384 $ (2,786) $ 598  Goodwill 15,566 (13,973) 1,593  Total assets 170,990 (16,759) 154,231  Liabilities and Shareholders’ Equity  Other accrued expense $ 4,430 $ 671 $ 5,101  Total current liabilities 30,820 671 31,491  Deferred income taxes, net — 1,718 1,718  Other liabilities 4,679 96 4,775  Total liabilities 90,393 2,485 92,878  Accumulated deficit (363,381) (19,244) (382,625)  Total shareholders’ equity 80,597 (19,244) 61,353  Total liabilities and shareholders’ equity 170,990 (16,759) 154,231  The table below sets forth the impact of the restatement on the Consolidated Statement of Cash Flows (unaudited).     Six Months Ended June 30, 2019  As Previously Reported Adjustment As Restated  Operating Activities  Net income $ 13,849 $ 544 $ 14,393  Adjustments to reconcile net income used for operating activities:  Depreciation and amortization $ 5,119 $ (184) $ 4,935  Deferred income taxes 6,417 (1,127) 5,290  Changes in working capital and other operating assets and liabilities, net of acquisitions:  Other accrued expenses $ 338 $ 767 $ 1,105 

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Segment Reporting	Note 3: Segment Reporting  The Company identified two reportable segments based on reporting structure and the go-to-market for the Company’s service and product offerings. The two reportable segments are Publishing and Marketing Services.  The Publishing segment includes the Company’s core print and digital operations associated with its newspapers, niche publications and related websites and apps. These operations generate revenue from sales of advertising within its newspaper and digital platforms, subscription and retail sales of its newspapers, commercial printing and distribution services, primarily related to national and regional newspapers, and preprint advertising. Businesses within the Publishing segment leverage its production facilities, subscriber and advertiser base, and digital news platforms to provide additional contribution margin. The Publishing segment’s operating results includes $6,361 and $4,145 of corporate expense for the three months ended June 30, 2019 and 2018, respectively, and $11,566 and $10,893 for the six months ended June 30, 2019 and 2018, respectively. The Company evaluates Publishing operations based on operating profit and cash flows from operating activities.  The Marketing Services segment includes the operations of DMV Digital Holdings Company (“DMV Holdings”) and digital advertising through Connect (programmatic advertising). The Company operates this integrated portfolio of assets within its Marketing Services segment as separate businesses that sell digital marketing and advertising through different channels, including programmatic advertising and content marketing within the social media environment.  Based on the organization of the Company’s structure and organizational chart, the Company’s chief operating decision maker (the “CODM”) is its Chief Executive Officer, Robert W. Decherd. The CODM allocates resources and capital to the Publishing and Marketing Services segments at the segment level.  In the first quarter of 2019, the Company determined one of the Company’s business units, previously reported in the Publishing segment, is now providing services and products more closely aligned with the Marketing Services segment. Beginning January 1, 2019, this business unit will be reported in the Marketing Services segment. The 2018 financial information by segment was recast for comparative purposes.  The tables below set forth summarized financial information for the Company’s reportable segments.      Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  (Restated) (Recast) (Restated) (Recast)  Revenue  Publishing $ 40,915 $ 45,085 $ 81,618 $ 88,714  Marketing Services 6,200 6,084 12,086 11,908  Total $ 47,115 $ 51,169 $ 93,704 $ 100,622   Operating Income (Loss)  Publishing $ 22,742 $ (1,799) $ 18,702 $ (8,101)  Marketing Services 113 432 225 517  Total $ 22,855 $ (1,367) $ 18,927 $ (7,584)   Noncash Expenses  Publishing  Depreciation $ 2,263 $ 2,498 $ 4,580 $ 4,934  Gain on sale of assets, net (25,908) — (25,908) —  Asset impairments — (22) — (22)  Total $ (23,645) $ 2,476 $ (21,328) $ 4,912   Marketing Services  Depreciation $ 70 $ 37 $ 139 $ 74  Amortization 140 200 216 400  Total $ 210 $ 237 $ 355 $ 474       June 30, December 31,  2019 2018  (Restated) (Restated)  Total Assets  Publishing $ 141,938 $ 117,289  Marketing Services 12,293 5,271  Total $ 154,231 $ 122,560 

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 2019
Acquisitions [Abstract]
Acquisitions	Note 4: Acquisitions  On April 1, 2019, the Company completed the acquisition of certain assets of Cubic, Inc. for a cash purchase price of $2,425 , net of $213 cash ac quired . Transaction costs related to the purchase were a component of other production, distribution and operating costs in the Consolidated Statements of Operations and totaled $92 , of which $63 and $86 were incurred in the three and six months ended June 30, 2019, respectively .  The new entity Cubic Creative, Inc. (“Cubic Creative”) is located in Tulsa, Oklahoma and has approximately 25 employees. This acquisition adds creative strategy services, which will be complementary to service offerings currently available to A. H. Belo clients. The expected benefit from providing these additional services was attributed to goodwill, all of which is expected to be deductible for tax purposes. The acquired operations will be included in the Marketing Services segment.  As of June 30, 2019, the Company was in the process of finalizing the business valuation and its allocation to underlying assets and liabilities. The table below sets forth the preliminary allocation of the purchase price, which is subject to adjustment upon finalization.     Estimated Fair Value  Working capital, net of acquired cash $ 297  Property, plant and equipment 25  Other intangible assets 510  Goodwill 1,593  Total $ 2,425  Operating results of the business acquired have been included in the Consolidated Statements of Operations from the acquisition date forward. Pro forma results of the Company, assuming the acquisition had occurred at the beginning of each period presented, would not be materially different from the results reported.

Revenue

Revenue	6 Months Ended
	Jun. 30, 2019
Revenue [Abstract]
Revenue	Note 5: Revenue  Revenue Recognition  Revenue is recognized when obligations under the terms of a contract with our customer are satisfied. This occurs when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Sales tax collected concurrent with revenue-producing activities are excluded from revenue.  Accounts receivable are reported net of a valuation reserve that represents an estimate of amounts considered uncollectible. The Company estimates the allowance for doubtful accounts based on historical write-off experience and the Company’s knowledge of the customers’ ability to pay amounts due. Accounts are written-off after all collection efforts fail; generally, after one year has expired. Expense for such uncollectible amounts is included in other production, distribution and operating costs.  Notes receivable are recorded net of an allowance for doubtful accounts. Notes receivable primarily relates to the financed portion of the sale of the Company’s former headquarters (see Note 14 – Sales of Assets ). Interest income is accrued on the unpaid principal balance. The Company puts notes receivable on non-accrual status and provides an allowance against accrued interest if it is determined the likelihood of collecting substantially all of the note and accrued interest is not probable. Notes are written-off against the allowance when all possible means of collection have been exhausted and the potential for recovery is considered remote. The table below sets forth revenue disaggregated by revenue source.     Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  (Restated) (Restated)  Advertising revenue (a) $ 19,100 $ 20,313 $ 37,255 $ 40,230  Digital services (a) 5,005 4,899 9,314 9,367  Other services 1,195 1,185 2,772 2,541  Advertising and marketing services 25,300 26,397 49,341 52,138  Circulation 17,013 17,921 34,286 35,668  Printing, distribution and other 4,802 6,851 10,077 12,816  Total Revenue $ 47,115 $ 51,169 $ 93,704 $ 100,622  (a) Due to the first quarter 2019 change to the segments (see Note 3 – Segment Reporting ) , revenue previously reported as advertising revenue is now reported as digital services revenue. The 2018 amounts for these revenue sources were recast for comparative purposes.  Advertising and Marketing Services Revenue  Advertising revenue, included in the Publishing segment results, is generated by selling print and digital advertising products. Print advertising revenue represents sales of advertising space within the Company’s core and niche newspapers, as well as preprinted advertisements inserted into the Company’s core newspapers and niche publications or distributed to non-subscribers through the mail. Digital advertising is generated by selling banner and real estate classified advertising on The Dallas Morning News’ website dallasnews.com , online employment and obituary classified advertising on third-party websites sold under a print/digital bundle package and sales of online automotive classifieds on the cars.com platform. The Company’s agreement to sell on the cars.com platform was not renewed and will end September 30, 2019. Digital services and other services revenues are included in the Marketing Services segment results. Digital services revenue includes targeted and multi-channel (programmatic) advertising placed on third-party websites, content development, social media management, search optimization, creative strategy services and other consulting. Other services revenue is primarily generated from the sale of promotional merchandise.  Advertising and marketing services revenue is primarily recognized at a point in time when the ad or service is complete and delivered, based on the customers’ contract price. In addition, certain digital advertising revenue related to website access is recognized over time, based on the customers’ monthly rate.  For ads placed on certain third-party websites, the Company must evaluate whether it is acting as the principal, where revenue is reported on a gross basis, or acting as the agent, where revenue is reported on a net basis. Generally, the Company reports advertising revenue for ads placed on third-party websites on a net basis, meaning the amount recorded to revenue is the amount billed to the customer net of amounts paid to the publisher of the third-party website. The Company is acting as the agent because the publisher controls the advertising inventory.  Circulation  Circulation revenue, included in the Publishing segment results, is generated primarily by selling home delivery and digital subscriptions, as well as single copy sales to non-subscribers. Home delivery and single copy revenue is recognized at a point in time when the paper is delivered or purchased. Digital subscriptions are recognized over time, based on the customers’ monthly rate.  Printing, Distribution and Other  Printing, distribution and other revenue, included in the Publishing segment results, is primarily generated from printing and distribution of other newspapers, as well as production of preprinted advertisements for other newspapers. Printing, distribution and other revenue is recognized at a point in time when the product or service is delivered.  Remaining Performance Obligations  The Company has various Publishing advertising contracts and Marketing Services digital services contracts that range from 13 months to 36 months. The Company recognizes revenue on the advertising contracts over the term of the agreement at a point in time when the service or product is delivered. The Company recognizes revenue on the digital services contracts over time, based on the customers’ monthly rate. At June 30, 2019, the remaining performance obligation was $3,004 . The Company expects to recognize $809 over the remainder of 2019, $1,196 in 2020, $886 in 2021, and $113 in 2022.  Deferred Revenue  Deferred revenue is recorded when cash payments are received in advance of the Company’s performance, including amounts which are refundable. The short-term and long-term deferred revenue balance as of June 30, 2019, was $13,280 , included in advance subscription payments, other accrued expense and other liabilities in the Consolidated Balance Sheet. In the six months ended June 30, 2019, the balance increased $685 , primarily driven by cash payments received in advance of satisfying our performance obligations, offset by $9,706 of revenue recognized that was included in the deferred revenue balance as of December 31, 2018.  Practical Expedients and Exemptions  The Company generally expenses sales commissions and circulation acquisition costs when incurred because the amortization period would have been one year or less. These costs are recorded within employee compensation and benefits expense and other production, distribution and operating costs expense, respectively.  The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less and contracts for which revenue is recognized at the amount invoiced for services performed.

Leases

Leases	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Leases	Note 6: Leases  Adoption of ASU 2016-02 – Leases (Topic 842)  On January 1, 2019, the Company adopted ASU 2016-02 using the modified retrospective approach applied to all leases with a remaining lease term greater than one year. Results for reporting periods beginning after January 1, 2019, are presented in accordance with the new guidance under ASU 2016-02, while prior period amounts are not restated. The adoption of the new lease guidance resulted in the Company recognizing operating lease right-of-use assets and lease liabilities based on the present value of remaining minimum lease payments. For the discount rate assumption, the implicit rate was not readily determinable in the Company’s lease agreements. Therefore, the Company used an estimated secured incremental borrowing rate, based on the Company’s credit rating, adjusted for the weighted average term of each lease in determining the present value of lease payments. There was no impact to opening retained earnings.  The Company elected the practical expedients available under ASU 2016-02 and applied them consistently to all applicable leases. The Company did not apply ASU 2016-02 to any leases with a remaining term of 12 months or less. For these leases, no asset or liability was recorded and lease expense continues to be recognized on a straight-line basis over the lease term. As allowed by the practical expedients, the Company does not reassess whether any expired or existing contracts are or contain leases, does not reassess the lease classification for any expired or existing leases and does not reassess initial direct costs for existing leases. Additionally, the Company does not separately identify lease and nonlease components, such as maintenance costs.  Lease Accounting  The Company has various operating leases primarily for office space and other distribution centers, some of which include escalating lease payments and options to extend or terminate the lease. The Company determines if a contract is a lease at the inception of the arrangement. The exercise of lease renewal options are at the Company’s sole discretion and options are recognized when it is reasonably certain the Company will exercise the option. The Company’s leases have remaining terms of less than one year to 15 years. The Company does not have lease agreements with residual value guarantees, sale leaseback terms or material restrictive covenants.  The Company has a sublease with Denton Publishing Company for a remaining term of approximately four years. Additionally, the Company has various subleases with distributors, for distribution center space, with varying remaining lease terms of less than one year to two years and are cancellable with notice by either party. As of June 30, 2019, sublease income is expected to approximate $306 for the remainder of 2019, $388 in 2020, $237 in 2021, $223 in 2022, and $129 in 2023.  Operating lease right-of-use assets and liabilities are recognized at commencement date of lease agreements greater than one year based on the present value of lease payments over the lease term. Lease expense is recognized on a straight-line basis over the lease term and variable lease costs are expensed as incurred. In the second quarter of 2019, the Company recorded an additional right-of use asset and liability of $356 as a result of the Cubic acquisition. As of June 30, 2019, the Company entered into one additional operating lease that will commence on September 1, 2019, with a lease term of five years, resulting in an additional right-of-use asset and liability of approximately $505 that will be recorded in the third quarter of 2019. The table below sets forth supplemental Consolidated Balance Sheet information for the Company’s leases.     Classification June 30, 2019  Assets  Operating Operating lease right-of-use assets $ 22,222   Liabilities  Operating  Current Other accrued expense $ 1,745  Noncurrent Long-term operating lease liabilities 23,631  Total lease liabilities $ 25,376   Lease Term and Discount Rate  Operating leases  Weighted average remaining lease term (years) 12.0  Weighted average discount rate 7.5 %  The table below sets forth components of lease expense and supplemental cash flow information for the Company’s leases.     Three Months Ended June 30, 2019 Six Months Ended June 30, 2019  Lease Cost  Operating lease cost $ 1,062 $ 2,100  Short-term lease cost 45 91  Variable lease cost 155 245  Sublease income (182) (343)  Total lease cost $ 1,080 $ 2,093   Supplemental Cash Flow Information  Cash paid for operating leases included in operating activities $ 2,023  The table below sets forth the remaining maturities of the Company’s lease liabilities as of June 30, 2019.     Years Ending December 31, Operating Leases  2019 $ 1,726  2020 3,577  2021 3,547  2022 3,496  2023 3,018  Thereafter 24,506  Total lease payments 39,870  Less: imputed interest 14,494  Total lease liabilities $ 25,376  The table below sets forth the future minimum obligations for operating leases in effect as of December 31, 2018, as determined prior to the adoption of ASU 2016-02. Total operating lease expense was $4,688 for the year ended December 31, 2018.     Total 2019 2020 2021 2022 2023 Thereafter  Operating lease commitments $ 41,837 $ 4,403 $ 3,588 $ 3,575 $ 3,467 $ 3,533 $ 23,271 

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets [Abstract]
Goodwill and Intangible Assets	Note 7: Goodwill and Intangible Assets  The table below sets forth goodwill and other intangible assets by reportable segment as of June 30, 2019 and December 31, 2018. The Company’s Publishing and Marketing Services segments each operate as a single reporting unit with all corporate expenses included in Publishing . There are no intangible assets or goodwill remaining for the Publishing segment.     June 30, December 31,  2019 2018  (Restated) (Restated)  Goodwill  Marketing Services $ 1,593 $ —   Intangible Assets  Marketing Services  Cost $ 2,030 $ 6,470  Accumulated Amortization (1,432) (3,196)  Asset Impairments — (2,970)  Net Carrying Value $ 598 $ 304  The intangible assets include $1,520 of developed technology , with an estimated useful life of five years and net carrying value of $152 that will be fully expensed by the end of 2019 , and $510 of customer relationships , recorded in connection with the Cubic Creative acquisition, with estimated useful lives of two years and net carrying value of $446 . Aggregate amortization expense was $140 and $200 for the three months ended June 30, 2019 and 2018, respectively, and $216 and $400 for the six months ended June 30, 2019 and 2018, respectively.  In the second quarter of 2019, in connection with the Cubic Creative acquisition, the Company recorded $1,593 of goodwill ; see Note 4 – Acquisitions .

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	 Note 8: Related Party Transactions  On March 1, 2019, the Company made a loan of $200 to eSite Analytics, Inc. As of June 30, 2019 and December 31, 2018, the Company had a note receivable of $775 and $650 , respectively, included in prepaids and other current assets, and other assets in the Consolidated Balance Sheets, respectively. The Company accounts for eSite Analytics, Inc. as an equity method investment. 

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Taxes [Abstract]
Income Taxes	Note 9: Income Taxes  The Company historically determined the quarterly income tax provision using a discrete year-to-date calculation due to volatility in the newspaper industry and the resulting inability to reliably forecast income or loss before income taxes. In connection with the restatement, the Company re-calculated the income tax provision for the three and six months ended June 30, 2019 using an estimated annual effective tax rate based on its annual income before income taxes, adjusted for permanent differences, which it applied to the year-to-date income (loss) before income taxes. Although volatility still exists in the newspaper industry, the Company is appropriately using an estimated annual effective tax rate to calculate its quarterly income tax provision, given the Company’s ability to reliably forecast for the current annual period.  The Company recognized income tax provision (benefit) of $7,460 and $58 for the three months ended June 30, 2019 and 2018 , respectively, and $6,496 and $(1,257) for the six months ended June 30, 2019 and 2018, respectively. Effective income tax rates were 31.1 percent and 21.7 percent for the six months ended June 30, 2019 and 2018 , respectively . The income tax provision for the three and six months ended June 30, 2019, was due to applying the estimated annual effective tax rate to year-to-date income, which included effects of the income generated from the sale of the Company’s former headquarters (see Note 14 – Sales of Assets ), a decrease in the deferred tax asset, and the effect of the Texas margin tax.  A refund of $3,210 was received in the second quarter of 2018, for a tax benefit recognized in 2016 that was carried back against taxes paid in 2014.

Pension and Other Retirement Pl

Pension and Other Retirement Plans	6 Months Ended
	Jun. 30, 2019
Pension and Other Retirement Plans [Abstract]
Pension and Other Retirement Plans	Note 10: Pension and Other Retirement Plans  Defined Benefit Plans. The Company sponsors the A. H. Belo Pension Plans (the “Pension Plans”), which provide benefits to approximately 1,400 current and former employees of the Company. A. H. Belo Pension Plan I provides benefits to certain current and former employees primarily employed with The Dallas Morning News or the A. H. Belo corporate offices. A. H. Belo Pension Plan II provides benefits to certain former employees of The Providence Journal Company. This obligation was retained by the Company upon the sale of the newspaper operations of The Providence Journal . No additional benefits are accruing under the A. H. Belo Pension Plans, as future benefits were frozen.  No contributions are required to the A. H. Belo Pension Plans in 2019 under the applicable tax and labor laws governing pension plan funding.  Net Periodic Pension Benefit  The Company’s estimates of net periodic pension expense or benefit are based on the expected return on plan assets, interest on the projected benefit obligations and the amortization of actuarial gains and losses that are deferred in accumulated other comprehensive loss. The table below sets forth components of net periodic pension benefit, which are included in other income, net in the Consolidated Statements of Operations.        Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  Interest cost $ 1,975 $ 1,797 $ 3,949 $ 3,593  Expected return on plans' assets (2,866) (2,893) (5,733) (5,787)  Amortization of actuarial loss 69 167 139 335  Net periodic pension benefit $ (822) $ (929) $ (1,645) $ (1,859)  Defined Contribution Plans. The A. H. Belo Savings Plan (the “Savings Plan”), a defined contribution 401(k) plan, covers substantially all employees of A. H. Belo. Participants may elect to contribute a portion of their pretax compensation as provided by the Savings Plan and the Internal Revenue Code. Employees can contribute up to 100 percent of their annual eligible compensation less required withholdings and deductions up to statutory limits. The Company provides an ongoing dollar-for-dollar match of eligible employee contributions, up to 1.5 percent of the employees’ compensation. During the three months ended June 30, 2019 and 2018 , the Company recorded expense of $112 and $211 , respectively, and during the six months ended June 30, 2019 and 2018, the Company recorded expense of $325 and $454 , respectively, for matching contributions to the Savings Plan. 

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2019
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 11: Shareholders’ Equity  Dividends. On May 9, 2019 , the Company’s board of directors declared an $0.08 per share dividend to shareholders of record as of the close of business on August 16, 2019 , which is payable on September 6, 2019 .  Treasury Stock. The Company repurchased shares of its common stock pursuant to a publicly announced share repurchase program authorized by the Company’s board of directors. In the first quarter of 2019, the Company’s board of directors authorized an additional 1,500,000 shares for repurchase.  Outstanding Shares. The Company had Series A and Series B common stock outstanding of 19,025,788 and 2,469,512 , respectively, net of treasury shares at June 30, 2019. At December 31, 2018, the Company had Series A and Series B common stock outstanding of 19,157,358 and 2,469,555 , respectively, net of treasury shares.  Accumulated other comprehensive loss. Accumulated other comprehensive loss consists of actuarial gains and losses attributable to the A. H. Belo Pension Plans, gains and losses resulting from Pension Plans’ amendments and other actuarial experience attributable to other post-employment benefit (“OPEB”) plans. The Company records amortization of the components of accumulated other comprehensive loss in employee compensation and benefits in its Consolidated Statements of Operations. Gains and losses associated with the A. H. Belo Pension Plans are amortized over the weighted average remaining life expectancy of the Pension Plans’ participants. Gains and losses associated with the Company’s OPEB plans are amortized over the average remaining service period of active OPEB plans’ participants. The tables below set forth the changes in accumulated other comprehensive loss, net of tax, as presented in the Company’s consolidated financial statements.      Three Months Ended June 30,  2019 2018  Total Defined benefit pension plans Other post- employment benefit plans Total Defined benefit pension plans Other post- employment benefit plans  Balance, beginning of period $ (37,578) $ (37,933) $ 355 $ (24,774) $ (25,266) $ 492  Amortization 62 69 (7) 157 167 (10)  Balance, end of period $ (37,516) $ (37,864) $ 348 $ (24,617) $ (25,099) $ 482      Six Months Ended June 30,  2019 2018  Total Defined benefit pension plans Other post- employment benefit plans Total Defined benefit pension plans Other post- employment benefit plans  Balance, beginning of period $ (37,641) $ (38,003) $ 362 $ (24,932) $ (25,434) $ 502  Amortization 125 139 (14) 315 335 (20)  Balance, end of period $ (37,516) $ (37,864) $ 348 $ (24,617) $ (25,099) $ 482 

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Note 12: Earnings Per Share  The table below sets forth the reconciliation for net income (loss) and weighted average shares used for calculating basic and diluted earnings per share (“EPS”). The Company’s Series A and Series B common stock equally share in the distributed and undistributed earnings.      Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  (Restated) (Restated)  Earnings (Numerator)  Net income (loss) $ 16,528 $ (534) $ 14,393 $ (4,548)  Less: dividends to participating securities — 49 — 94  Net income (loss) available to common shareholders $ 16,528 $ (583) $ 14,393 $ (4,642)   Shares (Denominator)  Weighted average common shares outstanding (basic and diluted) 21,525,971 21,738,545 21,578,014 21,756,678   Income (Loss) Per Share  Basic and diluted $ 0.77 $ (0.03) $ 0.67 $ (0.21)  There were no options or RSUs outstanding as of June 30, 2019, that would result in dilution of shares.  In 2018, holders of service-based restricted stock units (“RSUs”) participated in A. H. Belo dividends on a one-for-one share basis. Distributed and undistributed income associated with participating securities was included in the calculation of EPS under the two-class method as prescribed under ASC 260 – Earnings Per Share . The Company considered outstanding stock options and RSUs in the calculation of earnings per share. A total of 697,652 options and RSUs outstanding as of June 30, 201 8 , were excluded from the calculation because the effect was anti-dilutive.

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2019
Contingencies [Abstract]
Contingencies	Note 13: Contingencies  Legal proceedings. From time to time, the Company is involved in a variety of claims, lawsuits and other disputes arising in the ordinary course of business. Management routinely assesses the likelihood of adverse judgments or outcomes in these matters, as well as the ranges of probable losses to the extent losses are reasonably estimable. Accruals for contingencies are recorded when, in the judgment of management, adverse judgments or outcomes are probable and the financial impact, should an adverse outcome occur, is reasonably estimable. The determination of likely outcomes of litigation matters relates to factors that include, but are not limited to, past experience and other evidence, interpretation of relevant laws or regulations and the specifics and status of each matter. Predicting the outcome of claims and litigation and estimating related costs and financial exposure involves substantial uncertainties that could cause actual results to vary materially from estimates and accruals. In the opinion of management, liabilities, if any, arising from other currently existing claims against the Company would not have a material adverse effect on A. H. Belo’s results of operations, liquidity or financial condition. 

Sales of Assets

Sales of Assets	6 Months Ended
	Jun. 30, 2019
Sales of Assets [Abstract]
Sales of Assets	Note 14: Sales of Assets  On May 17, 2019, the Company completed the sale of the real estate assets in downtown Dallas, Texas, previously used as the Company’s headquarters for a sale price of $28,000 . The sale price consisted of $4,597 cash received, after selling costs of approximately $1,000 , and a two -year seller-financed promissory note of $22,400 , included in long-term note receivable in the Consolidated Balance Sheet . The sale provides the Company an additional $1,000 contingency payment if certain conditions are met, however at this time the Company does not believe these conditions are probable.  The promissory note is secured by a first lien deed of trust covering the property and bears interest payable in quarterly installments beginning July 1, 2019, continuing through its maturity on June 30, 2021, and includes a pre-payment feature. Interest will be accrued at 3.5 percent during the first year and at 4.5 percent during the second year.  In the second quarter of 2019, the Company recorded a pretax gain of $25,908 , included in gain on sale of assets, ne t in the Consolidated Statements of Operations. For tax purposes, the gain is fully offset by net operating loss carryforwards. These assets had a carrying value of $1,089 , and were reported as assets held for sale in the Consolidated Balance Sheet as of December 31, 2018. 

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	Note 15: Subsequent Events  The Company evaluates subsequent events at the date of the consolidated balance sheet as well as conditions that arise after the balance sheet date but before the consolidated financial statements are issued. To the extent any events and conditions exist, disclosures are made regarding the nature of events and the estimated financial effects for those events and conditions. The Company re-evaluated subsequent events in connection with the restatement and reissuance of these financial statements for events which arose since the previously issued consolidated financial statements were issued through the date these consolidated financial statements were reissued. The Company is not aware of any subsequent events which would require recognition or disclosure in the consolidated financial statements other than those listed below.  Beginning in January 2020, there has been an outbreak of the Coronavirus Disease 2019 (“COVID-19” or “virus”), which has been declared a “pandemic” by the World Health Organization. The full impact of COVID-19 is unknown and rapidly evolving. The outbreak and any preventative or protective actions that the Company or its customers may take in respect of this virus may result in a period of disruption, including the Company’s financial reporting capabilities, its operations generally and could potentially impact the Company’s customers, distribution partners, advertisers, production facilities, and third parties. Any resulting financial impact cannot be reasonably estimated at this time, but may materially affect the business and the Company’s financial condition and results of operations. The extent to which the COVID-19 impacts the Company’s results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of COVID-19 and the actions to contain the virus or treat its impact, among others. Media has been designated an essential busines s, therefore the Company’s operations are continui ng. The Company is experiencing an increase in digital subscriptions , which may not completely offset the loss of advertising revenue . The Company is currently evaluating and quantifying the impact on its consolidated financial statements .  In response to COVID-19, President Donald Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act ( the “ CARES Act” ) on March 27, 2020. The CARES Act provides numerous tax provisions and other stimulus measures, including temporary changes regarding the prior and future utilization of net operating losses, temporary changes to the prior and future limitations on interest deductions, temporary suspension of certain payment requirements for the employer portion of Social Security taxes, technical corrections from prior tax legislation for tax depreciation of certain qualified improvement property, and the creation of certain refundable employee retention credits. This legislation was enacted before the date of filing this Form 10-Q/A and the effective date is subsequent to June 30, 2019. The Company is currently evaluating the impact on its consolidated financial statements and has not yet quantified what material impacts to the financial statements (if any) may result from the CARES Act. The Company anticipates it may benefit from the temporary five -year net operating loss carryback provisions, the technical correction for qualified leasehold improvements, which changes 39 -year property to 15 -year property, eligible for 100% tax bonus depreciation, and potentially other provisions within the CARES Act. Where certain tax provisions of the CARES Act are determined to be applicable following the completion of the Company’s assessment, these may result in cash refunds and an income tax benefit recorded in the Consolidated Statements of Operations in the period in which the legislation was enacted. 

Basis of Presentation and Rec_2

Basis of Presentation and Recently Issued Accounting Standards (Policy)	6 Months Ended
	Jun. 30, 2019
Basis of Presentation and Recently Issued Accounting Standards [Abstract]
Description of Business, Policy	Description of Business. A. H. Belo Corporation and subsidiaries are referred to collectively herein as “A. H. Belo” or the “Company.” The Company, headquartered in Dallas, Texas, is the leading local news and information publishing company in Texas. The Company has commercial printing, distribution and direct mail capabilities, as well as a presence in emerging media and digital marketing. While focusing on extending the Company’s media platforms, A. H. Belo delivers news and information in innovative ways to a broad range of audiences with diverse interests and lifestyles. The Company publishes The Dallas Morning News ( www.dallasnews.com ), Texas’ leading newspaper and winner of nine Pulitzer Prizes, and various niche publications targeting specific audiences.
Basis of Presentation, Policy	Basis of Presentation. The interim consolidated financial statements included herein are unaudited; however, they include adjustments of a normal recurring nature which, in the Company’s opinion, are necessary to present fairly the interim consolidated financial information as of and for the periods indicated. All intercompany balances and transactions have been eliminated in consolidation. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2018. All dollar amounts presented herein, except share and per share amounts, are in thousands, unless the context indicates otherwise.  The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, (ii) the disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and (iii) the reported amount of net operating revenues and expenses recognized during the periods presented. Adjustments made with respect to the use of estimates often relate to improved information not previously available. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of financial statements; accordingly, actual results could differ from these estimates.
Recently Adopted Accounting Pronouncements, policy	Recently Adopted Accounting Pronouncements.  In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 – Leases (Topic 842) . This update requires an entity to recognize a right-of-use asset and a lease liability for virtually all of its leases. The liability will be equal to the present value of lease payments. The asset will generally be based on the liability. For income statement purposes operating leases will result in straight-line expense and finance leases will result in expenses similar to current capital leases. The guidance also requires additional disclosures to enable users of financial statements to understand the amount, timing and uncertainty of cash flows arising from leases. Since February 2016, the FASB issued clarifying updates to the new standard that did not change the core principle of ASU 2016-02. The new guidance will supersede virtually all existing lease guidance under GAAP and is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company adopted ASU 2016-02 on January 1, 2019, using the modified retrospective approach; see Note 6 – Leases . 
New Accounting Pronouncements, policy	New Accounting Pronouncements. The FASB issued the following accounting pronouncements and guidance, which may be applicable to the Company but have not yet become effective.  In June 2016, the FASB issued ASU 2016-13 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This update requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amount. Since June 2016, the FASB issued clarifying updates to the new standard. The guidance will be effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the requirements of this update and has not yet determined its impact on the Company’s consolidated financial statements.  In August 2018, the FASB issued ASU 2018-14 – Compensation – Retirement Benefits – Defined Benefit Plans – General (Subtopic 715-20): Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans. This update modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing disclosures that are no longer considered cost beneficial, clarifying the specific requirements of disclosures and adding disclosure requirements identified as relevant. The guidance will be effective for fiscal years ending after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the requirements of this update and has not yet determined its impact on the Company’s financial statement disclosures.  In August 2018, the FASB issued ASU 2018-15 – Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): C ustomer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract . This update clarifies the accounting for implementation costs incurred in a cloud computing arrangement, or hosting arrangement, that is a service contract. Costs for implementation activities incurred during the application development stage will be capitalized depending on the nature of the costs, while costs incurred during the preliminary project and post implementation stages will be expensed as the activities are performed. The capitalized implementation costs will be expensed over the term of the hosting arrangement. The guidance will be effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the requirements of this update and has not yet determined its impact on the Company’s consolidated financial statements.

Pension And Other Retirement _2

Pension And Other Retirement Plans (Policy)	6 Months Ended
	Jun. 30, 2019
Pension and Other Retirement Plans [Abstract]
Pension, Policy	The Company’s estimates of net periodic pension expense or benefit are based on the expected return on plan assets, interest on the projected benefit obligations and the amortization of actuarial gains and losses that are deferred in accumulated other comprehensive loss.

Shareholders' Equity (Policy)

Shareholders' Equity (Policy)	6 Months Ended
	Jun. 30, 2019
Shareholders' Equity [Abstract]
Shareholders' Equity, Policy	Accumulated other comprehensive loss. Accumulated other comprehensive loss consists of actuarial gains and losses attributable to the A. H. Belo Pension Plans, gains and losses resulting from Pension Plans’ amendments and other actuarial experience attributable to other post-employment benefit (“OPEB”) plans. The Company records amortization of the components of accumulated other comprehensive loss in employee compensation and benefits in its Consolidated Statements of Operations. Gains and losses associated with the A. H. Belo Pension Plans are amortized over the weighted average remaining life expectancy of the Pension Plans’ participants. Gains and losses associated with the Company’s OPEB plans are amortized over the average remaining service period of active OPEB plans’ participants.

Restatement of Financial Stat_2

Restatement of Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Restatement of Financial Statements	The table below sets forth the impact of the restatement on the Consolidated Statement s of Operations (unaudited).     Three Months Ended June 30, 2019 Six Months Ended June 30, 2019  As Previously Reported Adjustment As Restated As Previously Reported Adjustment As Restated  Net Operating Revenue:  Advertising and marketing services $ 25,920 $ (620) $ 25,300 $ 49,961 $ (620) $ 49,341  Total net operating revenue 47,735 (620) 47,115 94,324 (620) 93,704  Operating Costs and Expense:  Other production, distribution and operating costs $ 24,465 $ (620) $ 23,845 $ 46,649 $ (620) $ 46,029  Amortization 200 (60) 140 400 (184) 216  Total operating costs and expense 24,940 (680) 24,260 75,581 (804) 74,777  Operating income 22,795 60 22,855 18,743 184 18,927  Other income, net 1,161 (28) 1,133 2,058 (96) 1,962  Income Before Income Taxes 23,956 32 23,988 20,801 88 20,889  Income tax provision 7,095 365 7,460 6,952 (456) 6,496  Net Income 16,861 (333) 16,528 13,849 544 14,393   Per Share Basis  Net income  Basic and diluted $ 0.78 $ (0.01) $ 0.77 $ 0.64 $ 0.03 $ 0.67  The table below sets forth the impact of the restatemen t on the Consolidated Statements of Comprehensive Income (Loss) (unaudited).     Three Months Ended June 30, 2019 Six Months Ended June 30, 2019  As Previously Reported Adjustment As Restated As Previously Reported Adjustment As Restated  Net Income $ 16,861 $ (333) $ 16,528 $ 13,849 $ 544 $ 14,393  Total Comprehensive Income 16,923 (333) 16,590 13,974 544 14,518  The table below sets forth the impact of the restatement on the Consolidated Balance Sheet (unaudited).     June 30, 2019  As Previously Reported Adjustment As Restated  Assets  Intangible assets, net $ 3,384 $ (2,786) $ 598  Goodwill 15,566 (13,973) 1,593  Total assets 170,990 (16,759) 154,231  Liabilities and Shareholders’ Equity  Other accrued expense $ 4,430 $ 671 $ 5,101  Total current liabilities 30,820 671 31,491  Deferred income taxes, net — 1,718 1,718  Other liabilities 4,679 96 4,775  Total liabilities 90,393 2,485 92,878  Accumulated deficit (363,381) (19,244) (382,625)  Total shareholders’ equity 80,597 (19,244) 61,353  Total liabilities and shareholders’ equity 170,990 (16,759) 154,231  The table below sets forth the impact of the restatement on the Consolidated Statement of Cash Flows (unaudited).     Six Months Ended June 30, 2019  As Previously Reported Adjustment As Restated  Operating Activities  Net income $ 13,849 $ 544 $ 14,393  Adjustments to reconcile net income used for operating activities:  Depreciation and amortization $ 5,119 $ (184) $ 4,935  Deferred income taxes 6,417 (1,127) 5,290  Changes in working capital and other operating assets and liabilities, net of acquisitions:  Other accrued expenses $ 338 $ 767 $ 1,105 

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Reportable Segment Information	     Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  (Restated) (Recast) (Restated) (Recast)  Revenue  Publishing $ 40,915 $ 45,085 $ 81,618 $ 88,714  Marketing Services 6,200 6,084 12,086 11,908  Total $ 47,115 $ 51,169 $ 93,704 $ 100,622   Operating Income (Loss)  Publishing $ 22,742 $ (1,799) $ 18,702 $ (8,101)  Marketing Services 113 432 225 517  Total $ 22,855 $ (1,367) $ 18,927 $ (7,584)   Noncash Expenses  Publishing  Depreciation $ 2,263 $ 2,498 $ 4,580 $ 4,934  Gain on sale of assets, net (25,908) — (25,908) —  Asset impairments — (22) — (22)  Total $ (23,645) $ 2,476 $ (21,328) $ 4,912   Marketing Services  Depreciation $ 70 $ 37 $ 139 $ 74  Amortization 140 200 216 400  Total $ 210 $ 237 $ 355 $ 474       June 30, December 31,  2019 2018  (Restated) (Restated)  Total Assets  Publishing $ 141,938 $ 117,289  Marketing Services 12,293 5,271  Total $ 154,231 $ 122,560 

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2019
Acquisitions [Abstract]
Preliminary Allocation Of Purchase Price	   Estimated Fair Value  Working capital, net of acquired cash $ 297  Property, plant and equipment 25  Other intangible assets 510  Goodwill 1,593  Total $ 2,425 

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue [Abstract]
Disaggregated By Revenue Source	     Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  (Restated) (Restated)  Advertising revenue (a) $ 19,100 $ 20,313 $ 37,255 $ 40,230  Digital services (a) 5,005 4,899 9,314 9,367  Other services 1,195 1,185 2,772 2,541  Advertising and marketing services 25,300 26,397 49,341 52,138  Circulation 17,013 17,921 34,286 35,668  Printing, distribution and other 4,802 6,851 10,077 12,816  Total Revenue $ 47,115 $ 51,169 $ 93,704 $ 100,622  (a) Due to the first quarter 2019 change to the segments (see Note 3 – Segment Reporting ) , revenue previously reported as advertising revenue is now reported as digital services revenue. The 2018 amounts for these revenue sources were recast for comparative purposes.

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Schedule of Supplemental Consolidated Balance Sheet Information for Leases	   Classification June 30, 2019  Assets  Operating Operating lease right-of-use assets $ 22,222   Liabilities  Operating  Current Other accrued expense $ 1,745  Noncurrent Long-term operating lease liabilities 23,631  Total lease liabilities $ 25,376   Lease Term and Discount Rate  Operating leases  Weighted average remaining lease term (years) 12.0  Weighted average discount rate 7.5 % 
Schedule of Components of Lease Expense and Supplemental Cash Flow Information for Leases	   Three Months Ended June 30, 2019 Six Months Ended June 30, 2019  Lease Cost  Operating lease cost $ 1,062 $ 2,100  Short-term lease cost 45 91  Variable lease cost 155 245  Sublease income (182) (343)  Total lease cost $ 1,080 $ 2,093   Supplemental Cash Flow Information  Cash paid for operating leases included in operating activities $ 2,023 
Schedule of Remaining Maturities of Lease Liabilities	   Years Ending December 31, Operating Leases  2019 $ 1,726  2020 3,577  2021 3,547  2022 3,496  2023 3,018  Thereafter 24,506  Total lease payments 39,870  Less: imputed interest 14,494  Total lease liabilities $ 25,376 
Schedule of Future Minimum Obligations for Operating Leases as Determined Prior to Adoption of ASU 2016-02	   Total 2019 2020 2021 2022 2023 Thereafter  Operating lease commitments $ 41,837 $ 4,403 $ 3,588 $ 3,575 $ 3,467 $ 3,533 $ 23,271 

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets [Abstract]
Schedule of Identifiable Intangible Assets	   June 30, December 31,  2019 2018  (Restated) (Restated)  Goodwill  Marketing Services $ 1,593 $ —   Intangible Assets  Marketing Services  Cost $ 2,030 $ 6,470  Accumulated Amortization (1,432) (3,196)  Asset Impairments — (2,970)  Net Carrying Value $ 598 $ 304 

Pension and Other Retirement _3

Pension and Other Retirement Plans (Tables)	6 Months Ended
	Jun. 30, 2019
Pension and Other Retirement Plans [Abstract]
Schedule of Net Periodic Pension Benefit	   Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  Interest cost $ 1,975 $ 1,797 $ 3,949 $ 3,593  Expected return on plans' assets (2,866) (2,893) (5,733) (5,787)  Amortization of actuarial loss 69 167 139 335  Net periodic pension benefit $ (822) $ (929) $ (1,645) $ (1,859) 

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2019
Shareholders' Equity [Abstract]
Changes in Accumulated Other Comprehensive Loss	    Three Months Ended June 30,  2019 2018  Total Defined benefit pension plans Other post- employment benefit plans Total Defined benefit pension plans Other post- employment benefit plans  Balance, beginning of period $ (37,578) $ (37,933) $ 355 $ (24,774) $ (25,266) $ 492  Amortization 62 69 (7) 157 167 (10)  Balance, end of period $ (37,516) $ (37,864) $ 348 $ (24,617) $ (25,099) $ 482      Six Months Ended June 30,  2019 2018  Total Defined benefit pension plans Other post- employment benefit plans Total Defined benefit pension plans Other post- employment benefit plans  Balance, beginning of period $ (37,641) $ (38,003) $ 362 $ (24,932) $ (25,434) $ 502  Amortization 125 139 (14) 315 335 (20)  Balance, end of period $ (37,516) $ (37,864) $ 348 $ (24,617) $ (25,099) $ 482 

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Reconciliation	   Three Months Ended June 30, Six Months Ended June 30,  2019 2018 2019 2018  (Restated) (Restated)  Earnings (Numerator)  Net income (loss) $ 16,528 $ (534) $ 14,393 $ (4,548)  Less: dividends to participating securities — 49 — 94  Net income (loss) available to common shareholders $ 16,528 $ (583) $ 14,393 $ (4,642)   Shares (Denominator)  Weighted average common shares outstanding (basic and diluted) 21,525,971 21,738,545 21,578,014 21,756,678   Income (Loss) Per Share  Basic and diluted $ 0.77 $ (0.03) $ 0.67 $ (0.21) 

Restatement of Financial Stat_3

Restatement of Financial Statements (Impact of Restatement on Consolidated Statements of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Total net operating revenue	$ 47,115	$ 51,169	$ 93,704	$ 100,622
Other production, distribution and operating costs	23,845	22,833	46,029	45,847
Amortization	140	200	216	400
Total operating costs and expense	24,260	52,536	74,777	108,206
Operating income	22,855	(1,367)	18,927	(7,584)
Other income, net	1,133	891	1,962	1,779
Income Before Income Taxes	23,988	(476)	20,889	(5,805)
Income tax provision	7,460	58	6,496	(1,257)
Net Income	$ 16,528	$ (534)	$ 14,393	$ (4,548)
Net income basic and diluted	$ 0.77	$ (0.03)	$ 0.67	$ (0.21)
Advertising And Marketing Services [Member]
Total net operating revenue	$ 25,300	$ 26,397	$ 49,341	$ 52,138
Previously Reported [Member]
Total net operating revenue	47,735		94,324
Other production, distribution and operating costs	24,465		46,649
Amortization	200		400
Total operating costs and expense	24,940		75,581
Operating income	22,795		18,743
Other income, net	1,161		2,058
Income Before Income Taxes	23,956		20,801
Income tax provision	7,095		6,952
Net Income	$ 16,861		$ 13,849
Net income basic and diluted	$ 0.78		$ 0.64
Previously Reported [Member] | Advertising And Marketing Services [Member]
Total net operating revenue	$ 25,920		$ 49,961
Adjustment [Member]
Total net operating revenue	(620)		(620)
Other production, distribution and operating costs	(620)		(620)
Amortization	(60)		(184)
Total operating costs and expense	(680)		(804)
Operating income	60		184
Other income, net	(28)		(96)
Income Before Income Taxes	32		88
Income tax provision	365		(456)
Net Income	$ (333)		$ 544
Net income basic and diluted	$ (0.01)		$ 0.03
Adjustment [Member] | Advertising And Marketing Services [Member]
Total net operating revenue	$ (620)		$ (620)

Restatement of Financial Stat_4

Restatement of Financial Statements (Impact of Restatement on Consolidated Statements of Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Net Income	$ 16,528	$ (534)	$ 14,393	$ (4,548)
Total Comprehensive Income	16,590	$ (377)	14,518	$ (4,233)
Previously Reported [Member]
Net Income	16,861		13,849
Total Comprehensive Income	16,923		13,974
Adjustment [Member]
Net Income	(333)		544
Total Comprehensive Income	$ (333)		$ 544

Restatement of Financial Stat_5

Restatement of Financial Statements (Impact of Restatement on Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Assets [Abstract]
Intangible assets, net	$ 598		$ 304
Goodwill	1,593
Total Assets	154,231		122,560
Liabilities and Shareholders' Equity
Other accrued expense	5,101		5,586
Total current liabilities	31,491		31,663
Deferred income taxes, net	1,718
Other liabilities	4,775		7,045
Total liabilities	92,878		71,762
Accumulated deficit	(382,625)		(393,582)
Total shareholders' equity	61,353	$ 46,666	50,798	$ 89,797	$ 92,124	$ 97,699
Total liabilities and shareholders’ equity	154,231		$ 122,560
Previously Reported [Member]
Assets [Abstract]
Intangible assets, net	3,384
Goodwill	15,566
Total Assets	170,990
Liabilities and Shareholders' Equity
Other accrued expense	4,430
Total current liabilities	30,820
Other liabilities	4,679
Total liabilities	90,393
Accumulated deficit	(363,381)
Total shareholders' equity	80,597
Total liabilities and shareholders’ equity	170,990
Adjustment [Member]
Assets [Abstract]
Intangible assets, net	(2,786)
Goodwill	(13,973)
Total Assets	(16,759)
Liabilities and Shareholders' Equity
Other accrued expense	671
Total current liabilities	671
Deferred income taxes, net	1,718
Other liabilities	96
Total liabilities	2,485
Accumulated deficit	(19,244)
Total shareholders' equity	(19,244)
Total liabilities and shareholders’ equity	$ (16,759)

Restatement of Financial Stat_6

Restatement of Financial Statements (Impact of Restatement on Consolidated Statement of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Operating Activities
Net Income	$ 16,528	$ (534)	$ 14,393	$ (4,548)
Adjustments to reconcile net income used for operating activities:
Depreciation and amortization			4,935	5,408
Deferred income taxes			5,290	(1,696)
Changes in working capital and other operating assets and liabilities, net of acquisitions:
Other accrued expenses			1,105	$ 3,414
Previously Reported [Member]
Operating Activities
Net Income	16,861		13,849
Adjustments to reconcile net income used for operating activities:
Depreciation and amortization			5,119
Deferred income taxes			6,417
Changes in working capital and other operating assets and liabilities, net of acquisitions:
Other accrued expenses			338
Adjustment [Member]
Operating Activities
Net Income	$ (333)		544
Adjustments to reconcile net income used for operating activities:
Depreciation and amortization			(184)
Deferred income taxes			(1,127)
Changes in working capital and other operating assets and liabilities, net of acquisitions:
Other accrued expenses			$ 767

Segment Reporting (Narrative) (

Segment Reporting (Narrative) (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)segment	Jun. 30, 2018USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			2
Corporate expense	$ 24,260	$ 52,536	$ 74,777	$ 108,206
Publishing [Member]
Segment Reporting Information [Line Items]
Corporate expense	$ 6,361	$ 4,145	$ 11,566	$ 10,893

Segment Reporting (Reportable S

Segment Reporting (Reportable Segment Information) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenue	$ 47,115	$ 51,169	$ 93,704	$ 100,622
Operating Income (Loss)	22,855	(1,367)	18,927	(7,584)
Depreciation	2,333	2,535	4,719	5,008
Gain on sale of assets, net	(25,908)		(25,908)
Amortization	140	200	216	400
Asset impairments		(22)		(22)
Total Assets	154,231		154,231		$ 122,560
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	47,115	51,169	93,704	100,622
Operating Income (Loss)	22,855	(1,367)	18,927	(7,584)
Total Assets	154,231		154,231		122,560
Operating Segments [Member] | Publishing [Member]
Segment Reporting Information [Line Items]
Revenue	40,915	45,085	81,618	88,714
Operating Income (Loss)	22,742	(1,799)	18,702	(8,101)
Depreciation	2,263	2,498	4,580	4,934
Gain on sale of assets, net	(25,908)		(25,908)
Asset impairments		(22)		(22)
Total	(23,645)	2,476	(21,328)	4,912
Total Assets	141,938		141,938		117,289
Operating Segments [Member] | Marketing Services [Member]
Segment Reporting Information [Line Items]
Revenue	6,200	6,084	12,086	11,908
Operating Income (Loss)	113	432	225	517
Depreciation	70	37	139	74
Amortization	140	200	216	400
Total	210	$ 237	355	$ 474
Total Assets	$ 12,293		$ 12,293		$ 5,271

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) $ in Thousands	Apr. 01, 2019USD ($)employee	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Business Acquisition [Line Items]
Business acquisition cash purchase price, net of cash acquired			$ 2,425
Cubic Creative, Inc.[Member]
Business Acquisition [Line Items]
Cash acquired from acquisition	$ 213
Business combination, transaction costs	92
Business combination, transaction costs incurred		$ 63	$ 86
Cubic Creative, Inc.[Member] | Tulsa, Oklahoma [Member]
Business Acquisition [Line Items]
Business acquisition cash purchase price, net of cash acquired	$ 2,425
Business combination number of employees in acquired business | employee	25

Acquisitions (Preliminary Alloc

Acquisitions (Preliminary Allocation Of Purchase Price) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Apr. 01, 2019
Business Acquisition [Line Items]
Goodwill	$ 1,593
Cubic Creative, Inc.[Member]
Business Acquisition [Line Items]
Working capital, net of acquired cash		$ 297
Property, plant, and equipment		25
Other intangible assets		510
Goodwill	$ 1,593	1,593
Total		$ 2,425

Revenue (Narrative) (Details)

Revenue (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 3,004
Deferred revenue balance	13,280
Increase in deferred revenue	$ 685
Deferred revenue, revenue recognized		$ 9,706
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue remaining performance obligation service contract period	13 months
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue remaining performance obligation service contract period	36 months

Revenue (Remaining Performance

Revenue (Remaining Performance Obligations, Start Date ) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 3,004
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	6 months
Revenue, remaining performance obligation	$ 809
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, period	1 year
Revenue, remaining performance obligation	$ 1,196
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, period	1 year
Revenue, remaining performance obligation	$ 886
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, period	1 year
Revenue, remaining performance obligation	$ 113

Revenue (Disaggregated by Reven

Revenue (Disaggregated by Revenue Source) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Revenues		$ 47,115	$ 51,169	$ 93,704	$ 100,622
Advertising Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenues	[1]	19,100	20,313	37,255	40,230
Digital Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	[1]	5,005	4,899	9,314	9,367
Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenues		1,195	1,185	2,772	2,541
Advertising And Marketing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues		25,300	26,397	49,341	52,138
Circulation [Member]
Disaggregation of Revenue [Line Items]
Revenues		17,013	17,921	34,286	35,668
Printing, Distribution And Other [Member]
Disaggregation of Revenue [Line Items]
Revenues		$ 4,802	$ 6,851	$ 10,077	$ 12,816
[1]	Due to the first quarter 2019 change to the segments (see Note 3 - Segment Reporting), revenue previously reported as advertising revenue is now reported as digital services revenue. The 2018 amounts for these revenue sources were recast for comparative purposes.

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Jun. 30, 2019
Operating lease right-of-use assets			$ 22,222
Operating lease liabilities			25,376
Operating lease expense	$ 4,688
Forecast [Member]
Operating lease right-of-use assets		$ 505
Operating lease liabilities		$ 505
Cubic Creative, Inc.[Member]
Operating lease right-of-use assets			356
Operating lease liabilities			$ 356
Operating lease, lease not yet commenced, term of contract			5 years
Sublease [Member]
Sublease income expected for the remainder of 2019			$ 306
Sublease income expected in 2020			388
Sublease income expected in 2021			237
Sublease income expected in 2022			223
Sublease income expected in 2023			$ 129
Denton Publishing Company [Member] | Sublease [Member]
Operating leases remaining terms			4 years
Minimum
Operating leases remaining terms			1 year
Minimum | Sublease [Member]
Operating leases remaining terms			1 year
Maximum
Operating leases remaining terms			15 years
Maximum | Sublease [Member]
Operating leases remaining terms			2 years

Leases (Schedule of Supplementa

Leases (Schedule of Supplemental Consolidated Balance Sheet Information for Leases) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use assets	$ 22,222
Operating current: Other accrued expense	1,745
Operating noncurrent: Long-term operating lease liabilities	23,631
Total lease liabilities	$ 25,376
Operating leases weighted average remaining lease term (years)	12 years
Operating leases weighted average discount rate	7.50%

Leases (Schedule of Components

Leases (Schedule of Components of Lease Expense and Supplemental Cash Flow Information for Leases) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 1,062	$ 2,100
Short-term lease cost	45	91
Variable lease cost	155	245
Sublease income	(182)	(343)
Total lease cost	$ 1,080	2,093
Cash paid for operating leases included in operating activities		$ 2,023

Leases (Schedule of Remaining M

Leases (Schedule of Remaining Maturities of Lease Liabilities) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2019	$ 1,726
2020	3,577
2021	3,547
2022	3,496
2023	3,018
Thereafter	24,506
Total lease payments	39,870
Less: imputed interest	14,494
Total lease liabilities	$ 25,376

Leases (Schedule of Future Mini

Leases (Schedule of Future Minimum Obligations for Operating Leases as Determined Prior to Adoption of ASU 2016-02) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Remaining Maturities of Lease Liabilities [Abstract]
2019	$ 4,403
2020	3,588
2021	3,575
2022	3,467
2023	3,533
Thereafter	23,271
Total	$ 41,837

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Apr. 01, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 1,593,000		$ 1,593,000
Net carrying value	598,000		598,000			$ 304,000
Amortization expense	140,000	$ 200,000	216,000	$ 400,000
Publishing [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets excluding goodwill	0		0
Goodwill	0		0
Cubic Creative, Inc.[Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	1,593,000		1,593,000		$ 1,593,000
Customer Relationships [Member] | Marketing Services [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets excluding goodwill	510,000		$ 510,000
Definite-lived intangibles, useful life			2 years
Net carrying value	446,000		$ 446,000
Developed Technology [Member] | Marketing Services [Member]
Finite-Lived Intangible Assets [Line Items]
Definite-lived intangibles	1,520,000		1,520,000
Net carrying value that will be fully expensed by end of 2019	$ 152,000		$ 152,000
Definite-lived intangibles, useful life			5 years

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Schedule of Identifiable Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2019
Goodwill And Intangible Assets [Line Items]
Goodwill		$ 1,593
Intangible Assets
Net Carrying Value	$ 304	598
Operating Segments [Member] | Marketing Services [Member]
Goodwill And Intangible Assets [Line Items]
Goodwill		1,593
Intangible Assets
Cost	6,470	2,030
Accumulated Amortization	(3,196)	(1,432)
Asset Impairments	(2,970)
Net Carrying Value	$ 304	$ 598

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 01, 2019	Dec. 31, 2018
eSite Analytics, Inc. [Member]
Notes receivable	$ 775	$ 200	$ 650

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Taxes [Abstract]
Income tax provision (benefit)	$ 7,460	$ 58	$ 6,496	$ (1,257)
Effective income tax rate			31.10%	21.70%
Net refund resulting from carryback		$ 3,210

Pension and Other Retirement _4

Pension and Other Retirement Plans (Narrative) (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)employee	Jun. 30, 2018USD ($)
Defined Benefit Plan Disclosure
Number of employee participants | employee			1,400
401(K) plan
Defined Contribution Plans
Maximum pretax contribution per employee			100.00%
Defined contribution plan, employer matching contribution, percent			1.50%
Expense recognized	$ 112,000	$ 211,000	$ 325,000	$ 454,000
Pension Plan
Defined Benefit Plan, Estimated Future Employer Contributions
Estimated future employer contributions	$ 0		$ 0

Pension and Other Retirement _5

Pension and Other Retirement Plans (Schedule of Net Periodic Pension Benefit) (Details) - Pension Plan - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Defined Benefit Plan Disclosure
Interest cost	$ 1,975	$ 1,797	$ 3,949	$ 3,593
Expected return on plans' assets	(2,866)	(2,893)	(5,733)	(5,787)
Amortization of actuarial loss	69	167	139	335
Net periodic pension benefit	$ (822)	$ (929)	$ (1,645)	$ (1,859)

Shareholders' Equity (Narrative

Shareholders' Equity (Narrative) (Details) - $ / shares	6 Months Ended
	Jun. 30, 2019	May 09, 2019	Dec. 31, 2018
Shareholders' Equity [Line Items]
Dividends payable, date declared	May 9, 2019
Dividends payable, amount per share		$ 0.08
Dividends payable, date of record	Aug. 16, 2019
Dividends payable, date to be paid	Sep. 6, 2019
Stock repurchase program, number of shares authorized to be repurchased	1,500,000
Series A
Shareholders' Equity [Line Items]
Common stock, shares, outstanding	19,025,788		19,157,358
Series B
Shareholders' Equity [Line Items]
Common stock, shares, outstanding	2,469,512		2,469,555

Shareholders' Equity (Changes i

Shareholders' Equity (Changes in Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	$ (37,578)	$ (24,774)	$ (37,641)	$ (24,932)
Amortization	62	157	125	315
Balance, end of period	(37,516)	(24,617)	(37,516)	(24,617)
Pension Plan
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	(37,933)	(25,266)	(38,003)	(25,434)
Amortization	69	167	139	335
Balance, end of period	(37,864)	(25,099)	(37,864)	(25,099)
Other Post-Employment Benefit Plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	355	492	362	502
Amortization	(7)	(10)	(14)	(20)
Balance, end of period	$ 348	$ 482	$ 348	$ 482

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - shares	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share, amount	0	697,652

Earnings Per Share (Schedule of

Earnings Per Share (Schedule of Earnings Per Share Reconciliation) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Net income (loss)	$ 16,528	$ (534)	$ 14,393	$ (4,548)
Less: dividends to participating securities		49		94
Net income (loss) available to common shareholders	$ 16,528	$ (583)	$ 14,393	$ (4,642)
Shares (Denominator)
Weighted average common shares outstanding (basic and diluted)	21,525,971	21,738,545	21,578,014	21,756,678
Income (Loss) Per Share
Basic and diluted	$ 0.77	$ (0.03)	$ 0.67	$ (0.21)

Sales of Assets (Narrative) (De

Sales of Assets (Narrative) (Details) - USD ($) $ in Thousands	May 17, 2019	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of real estate assets			$ 4,597
Pretax gain on sale of real estate		$ 25,908	$ 25,908
Assets held for sale				$ 1,089
Dallas, Texas [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of real estate assets, amount	$ 28,000
Proceeds from sale of real estate assets	4,597
Real estate assets selling costs	1,000
Note receivable	$ 22,400
Notes receivable term	2 years
Additional contingency payment receivable if certain conditions are met	$ 1,000
Interest rate on promissory note during first year			3.50%
Interest rate on promissory note during second year			4.50%

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	Mar. 27, 2020	Mar. 26, 2020
The CARES Act [Member]
Subsequent Event [Line Items]
Temporary net operating loss carryback term	5 years
Leasehold Improvements [Member]
Subsequent Event [Line Items]
Estimated useful life		39 years
Leasehold Improvements [Member] | The CARES Act [Member]
Subsequent Event [Line Items]
Estimated useful life	15 years
Leasehold improvements, percentage of eligibility for tax bonus depreciation	100.00%