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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Oct. 26, 2017
Entity Registrant Name	A. H. Belo Corp
Entity Central Index Key	0001413898
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	ahc
Series A [Member]
Entity Common Stock, Shares Outstanding		19,281,011
Series B [Member]
Entity Common Stock, Shares Outstanding		2,472,155

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net Operating Revenue:
Advertising and marketing services	$ 34,875	$ 38,304	$ 106,101	$ 111,581
Circulation	18,845	19,633	57,099	59,806
Printing, distribution and other	6,839	6,843	21,349	22,502
Total net operating revenue	60,559	64,780	184,549	193,889
Operating Costs and Expense:
Employee compensation and benefits	29,693	25,626	82,421	77,417
Other production, distribution and operating costs	27,460	30,615	85,522	88,844
Newsprint, ink and other supplies	5,648	6,315	17,542	18,834
Depreciation	2,607	2,488	7,840	7,725
Amortization	200	225	599	680
Goodwill impairment			228
Total operating costs and expense	65,608	65,269	194,152	193,500
Operating income (loss)	(5,049)	(489)	(9,603)	389
Other income, net	7,639	114	7,209	601
Income (Loss) from Continuing Operations Before Income Taxes	2,590	(375)	(2,394)	990
Income tax provision	10	77	261	1,361
Net Income (Loss)	2,580	(452)	(2,655)	(371)
Net income attributable to noncontrolling interests		45		65
Net Income (Loss) Attributable to A. H. Belo Corporation	$ 2,580	$ (497)	$ (2,655)	$ (436)
Per Share Basis
Net income (loss) attributable to A. H. Belo Corporation, Basic and diluted	$ 0.12	$ (0.02)	$ (0.13)	$ (0.02)
Number of common shares used in the per share calculation:
Basic	21,753,166	21,676,260	21,729,212	21,601,828
Diluted	21,754,627	21,676,260	21,729,212	21,601,828

Consolidated Statements of Comprehensive Income (Loss) (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Consolidated Statements of Comprehensive Income (Loss) (unaudited) [Abstract]
Net Income (Loss)	$ 2,580	$ (452)	$ (2,655)	$ (371)
Other Comprehensive Income (Loss):
Actuarial gains	3,648		3,648
Amortization of actuarial (gains) losses, net of tax	5,967	(17)	6,080	(49)
Total other comprehensive income (loss)	9,615	(17)	9,728	(49)
Comprehensive Income (Loss)	12,195	(469)	7,073	(420)
Comprehensive income attributable to noncontrolling interests		45		65
Total Comprehensive Income (Loss) Attributable to A. H. Belo Corporation	$ 12,195	$ (514)	$ 7,073	$ (485)

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 49,955	$ 80,071
Accounts receivable (net of allowance of $937 and $1,115 at September 30, 2017 and December 31, 2016, respectively)	25,914	29,114
Inventories	3,417	3,386
Prepaids and other current assets	10,185	9,553
Assets held for sale	5,510
Total current assets	94,981	122,124
Property, plant and equipment, at cost	440,432	445,874
Less accumulated depreciation	(406,841)	(402,115)
Property, plant and equipment, net	33,591	43,759
Intangible assets, net	4,273	4,872
Goodwill	13,973	14,201
Other assets	6,975	7,775
Total assets	153,793	192,731
Current liabilities:
Accounts payable	9,121	9,036
Accrued compensation and benefits	7,641	8,657
Other accrued expense	5,395	6,318
Advance subscription payments	12,179	13,243
Total current liabilities	34,336	37,254
Long-term pension liabilities	28,413	54,843
Other post-employment benefits	2,189	2,329
Other liabilities	3,919	6,483
Total liabilities	68,857	100,909
Noncontrolling interest - redeemable		2,670
Shareholders' equity:
Preferred stock, $.01 par value; Authorized 2,000,000 shares; none issued
Treasury stock, Series A, at cost; 1,416,881 shares held at September 30, 2017 and December 31, 2016	(11,233)	(11,233)
Additional paid-in capital	494,820	499,552
Accumulated other comprehensive loss	(29,580)	(39,308)
Accumulated deficit	(369,303)	(361,324)
Total shareholders’ equity attributable to A. H. Belo Corporation	84,936	87,918
Noncontrolling interests		1,234
Total shareholders’ equity	84,936	89,152
Total liabilities and shareholders’ equity	153,793	192,731
Series A [Member]
Shareholders' equity:
Common stock, $.01 par value; Authorized 125,000,000 shares	208	207
Series B [Member]
Shareholders' equity:
Common stock, $.01 par value; Authorized 125,000,000 shares	$ 24	$ 24

Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Allowance for doubtful accounts receivable	$ 937	$ 1,115
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 [Member]
Common stock, shares, issued	20,697,892	20,620,461
Series B [Member]
Common stock, shares, issued	2,472,155	2,472,680
Treasury Stock [Member] \| Series A [Member]
Treasury stock Series A, shares held	1,416,881	1,416,881

Consolidated Statements of Shareholders' Equity (unaudited) - USD ($) $ in Thousands	Common Stock [Member] Series A [Member]	Common Stock [Member] Series B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member] Series A [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Noncontrolling Interests [Member]	Total
Beginning Balance at Dec. 31, 2015			$ 229	$ 500,449		$ (11,233)	$ (38,442)	$ (333,222)	$ 1,069	$ 118,850
Beginning Balance, Shares Common Stock at Dec. 31, 2015	20,522,503	2,387,509
Beginning Balance, Treasury Stock at Dec. 31, 2015					(1,416,881)
Net income (loss)								(436)	52	(384)
Other comprehensive income (loss)							(49)			(49)
Distributions to noncontrolling interests									(236)	(236)
Capital contributions from noncontrolling interests				(396)					396
Issuance of shares for restricted stock units, shares	97,203
Issuance of shares for restricted stock units			1	(1)
Issuance of shares for stock option exercises, shares		85,926
Issuance of shares for stock option exercises			1	155						156
Share-based compensation				534						534
Conversion of Series B to Series A, shares	739	(739)
Dividends								(7,028)		(7,028)
Ending Balance at Sep. 30, 2016			231	500,741		(11,233)	(38,491)	(340,686)	1,281	111,843
Ending Balance, Shares Common Stock at Sep. 30, 2016	20,620,445	2,472,696
Ending Balance, Shares Treasury Stock at Sep. 30, 2016					(1,416,881)
Beginning Balance at Dec. 31, 2016			231	499,552		(11,233)	(39,308)	(361,324)	1,234	89,152
Beginning Balance, Shares Common Stock at Dec. 31, 2016	20,620,461	2,472,680
Beginning Balance, Treasury Stock at Dec. 31, 2016					(1,416,881)
Net income (loss)								(2,655)		(2,655)
Other comprehensive income (loss)							9,728			9,728
Distributions to noncontrolling interests									(118)	(118)
Issuance of shares for restricted stock units, shares	76,906
Issuance of shares for restricted stock units			1	(1)
Share-based compensation				775						775
Purchases of noncontrolling interests				(5,506)					$ (1,116)	(6,622)
Conversion of Series B to Series A, shares	525	(525)
Dividends								(5,324)		(5,324)
Ending Balance at Sep. 30, 2017			$ 232	$ 494,820		$ (11,233)	$ (29,580)	$ (369,303)		$ 84,936
Ending Balance, Shares Common Stock at Sep. 30, 2017	20,697,892	2,472,155
Ending Balance, Shares Treasury Stock at Sep. 30, 2017					(1,416,881)

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating Activities
Net loss	$ (2,655)	$ (371)
Adjustments to reconcile net loss to net cash provided by (used for) operating activities:
Depreciation and amortization	8,439	8,405
Net periodic benefit and contributions related to employee benefit plans	(16,667)	(2,626)
Share-based compensation	775	534
Deferred income taxes		13
Loss on investment related activity	250	200
Gain on disposal of fixed assets	(7,118)	(328)
Goodwill impairment	228
Changes in working capital and other operating assets and liabilities, net of acquisitions:
Accounts receivable	3,200	4,752
Inventories, prepaids and other current assets	(663)	76
Other assets	568	(582)
Accounts payable	85	(1,898)
Compensation and benefit obligations	(932)	1,740
Other accrued expenses	(62)	(1,926)
Advanced subscription payments	(1,064)	(1,213)
Other post-employment benefits	(174)	(97)
Net cash provided by (used for) operating activities	(15,790)	6,679
Investing Activities
Purchases of assets	(7,837)	(4,168)
Sales of assets	8,252	328
Purchases of investments	(18)
Net cash provided by (used for) investing activities	397	(3,840)
Financing Activities
Purchases of noncontrolling interests	(9,231)
Dividends paid	(5,313)	(5,265)
Proceeds from other financing activities		2,566
Distributions to noncontrolling interests	(179)	(335)
Proceeds from exercise of stock options		156
Net cash used for financing activities	(14,723)	(2,878)
Net decrease in cash and cash equivalents	(30,116)	(39)
Cash and cash equivalents, beginning of period	80,071	78,380
Cash and cash equivalents, end of period	49,955	78,341
Supplemental Disclosures
Income taxes paid, net of refunds	1,200	1,623
Noncash investing and financing activities:
Investments in property, plant and equipment payable	228	603
Dividends payable	$ 1,775	$ 1,763

Basis of Presentation and Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2017
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 a leading local news and information publishing company with commercial printing, distribution and direct mail capabilities, as well as expertise in emerging media and digital marketing. With a continued focus on extending the Company’s media platform, A. H. Belo delivers news and information in innovative ways to a broad spectrum 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; the Denton Record-Chronicle (www.dentonrc.com), a daily newspaper operating in Denton, Texas, and various niche publications targeting specific audiences. A. H. Belo also offers digital marketing solutions through DMV Digital Holdings Company (“DMV Holdings”) and Your Speakeasy, LLC (“Speakeasy”), and provides event activation, promotion and marketing services through DMN CrowdSource LLC (“CrowdSource”). 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 significant 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 for the fiscal year ended December 31, 2016. 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 January 2017, the FASB issued ASU 2017-04 – Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This update simplifies the subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test. The guidance will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted. In the three months ended September 30, 2017, the Company early adopted this standard. The adoption of this standard did not materially impact the Company’s consolidated financial statements. New Accounting Pronouncements. The Financial Accounting Standards Board (“FASB”) issued the following accounting pronouncements and guidance which may be applicable to the Company but have not yet become effective. In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09 – Revenue from Contracts with Customers (Topic 606). This guidance prescribes a single comprehensive model for entities to use in the accounting of revenue arising from contracts with customers. The core principle contemplated by this new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount reflecting the consideration the entity expects to be entitled in exchange for those goods or services. New disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers are also required. Since May 2014, the FASB issued clarifying updates to the new standard specifically to address certain core principles including the identification of performance obligations, licensing guidance, the assessment of the collectability criterion, the presentation of taxes collected from customers, noncash considerations, contract modifications, and completed contracts at transition. The new guidance will supersede virtually all existing revenue guidance under GAAP and is effective for fiscal years beginning after December 31, 2017. There are two transition options available to entities, the full retrospective approach, in which the Company would restate prior periods, or the modified retrospective approach. The Company currently anticipates adopting ASU 2014-09 using the modified retrospective approach as of January 1, 2018. This approach consists of recognizing the cumulative effect of initially applying the standard as an adjustment to opening retained earnings. The Company coordinated a team of key stakeholders to develop a bottom-up approach to analyze the impact of the new standard on its portfolio of contracts. Based upon the Company’s initial evaluation, some of the issues currently being reviewed include the impact of gross versus net, level of disaggregation of revenue disclosed in the Company’s financial statements and evaluating the standalone selling price related to certain performance obligations. The Company is currently quantifying the impact that the updated guidance will have on the Company’s financial statements and related disclosures. In February 2016, the FASB issued 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. The guidance will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years and will be applied retrospectively. 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 February 2017, the FASB issued ASU 2017-06 – Plan Accounting – Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962) and Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting. This update clarifies the presentation requirements for a plan’s interest in a master trust and requires more detailed disclosures of the plan’s interest in the master trust. The guidance will be effective for fiscal years beginning after December 15, 2018, including 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. In March 2017, the FASB issued ASU 2017-07 – Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. This update clarifies the presentation and classification of the components of net periodic benefit cost in the Consolidated Statement of Operations. Specifically, this standard requires the service cost component of net periodic benefit cost to be recorded in the same income statement line as other employee compensation costs and all other components of net periodic benefit cost must be presented as non-operating items. The guidance will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company currently anticipates adopting this standard retrospectively as of January 1, 2018. The Company’s defined benefit plans have been frozen, so the Company is no longer incurring service costs related to the plans. Therefore, after adoption, the entire net periodic benefit cost will be presented in the Consolidated Statements of Operations in non-operating income (expense).

Segment Reporting

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Segment Reporting

Note 2: Segment Reporting

In the first quarter of 2017, in conjunction with the promotion of Grant Moise from Senior Vice President Business Development / Niche Products to General Manager of The Dallas Morning News and Executive Vice President of A. H. Belo, the Company reorganized its two reportable segments based on changes in 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. These operations generate revenue from sales of advertising within its newspaper and digital platforms, subscription and retail sales of its newspapers, sponsorship advertising for events, commercial printing and distribution services, primarily related to national and regional newspapers, and preprint advertisers. Businesses within the Publishing segment leverage the production facilities, subscriber and advertiser base, and digital news platforms to provide additional contribution margin. The Company evaluates Publishing operations based on operating profit and cash flows from operating activities.

The Marketing Services segment includes the operations of DMV Holdings, Speakeasy and digital advertising through Connect (programmatic advertising). The Company operates the 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, we believe the Company’s chief operating decision makers (the “CODMs”) are its Chief Executive Officer, Jim Moroney, and Grant Moise, the General Manager of The Dallas Morning News and Executive Vice President of A. H. Belo Corporation. The CODMs allocate resources and capital to the Publishing and Marketing Services segments at the segment level.

The following tables show summarized financial information for the Company’s reportable segments. Due to the first quarter 2017 reorganization of the Company’s two reportable segments, the prior year periods financial information by segment were recast for comparative purposes.



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
			(Recast)				(Recast)
Revenue
Publishing	$	52,603	$	55,825	$	160,916	$	172,905
Marketing Services		7,956		8,955		23,633		20,984
Total	$	60,559	$	64,780	$	184,549	$	193,889

Operating Income (Loss)
Publishing	$	(5,885)	$	(1,654)	$	(11,818)	$	(2,456)
Marketing Services		836		1,165		2,215		2,845
Total	$	(5,049)	$	(489)	$	(9,603)	$	389

Noncash Expenses
Publishing
Depreciation	$	2,565	$	2,471	$	7,762	$	7,669
Amortization		—		27		—		79
Goodwill impairment		—		—		228		—
Total	$	2,565	$	2,498	$	7,990	$	7,748

Marketing Services
Depreciation	$	42	$	17	$	78	$	56
Amortization		200		198		599		601
Total	$	242	$	215	$	677	$	657



	September 30,		December 31,
	2017		2016
			(Recast)
Total Assets
Publishing	$	129,933	$	170,820
Marketing Services		23,860		21,911
Total	$	153,793	$	192,731

Acquisitions	9 Months Ended
Acquisitions	Sep. 30, 2017
Acquisitions [Abstract]
Acquisitions	Note 3: Acquisitions On February 16, 2017, the Company acquired the remaining 30 percent voting interest in Speakeasy for a cash purchase price of $2,111, and on March 2, 2017, the Company acquired the remaining 20 percent voting interest in DMV Holdings for a cash purchase price of $7,120. The initial purchase of 80 percent voting interest in DMV Holdings occurred in January 2015 for a cash purchase price of $14,110. DMV Digital Holdings Company holds all outstanding ownership interests of three Dallas-based businesses, Distribion, Inc., Vertical Nerve, Inc. and CDFX, LLC. These businesses specialize in local marketing automation, search engine marketing, and direct mail and promotional products, respectively. These acquisitions complement the product and service offerings currently available to A. H. Belo clients, thereby strengthening the Company’s diversified product portfolio and allowing for greater penetration in a competitive advertising market. Pro-rata distributions. In connection with the 2015 acquisition of 80 percent voting interest in DMV Holdings, the shareholder agreement provided for a pro-rata distribution of 50 percent and 100 percent of DMV Holdings’ free cash flow for fiscal years 2016 and 2015, respectively. Free cash flow is defined as earnings before interest, taxes, depreciation and amortization less capital expenditures, debt amortization and interest expense, as applicable. In the nine months ended September 30, 2017 and 2016, the Company recorded pro-rata distributions to noncontrolling interests of $163 and $264, respectively, in connection with this agreement based on 2016 and 2015 free cash flow as defined, respectively. Redeemable noncontrolling interest. Also, in connection with the 2015 acquisition of 80 percent voting interest in DMV Holdings, the Company entered into a shareholder agreement which provided for a put option to a noncontrolling shareholder. The put option provided the shareholder with the right to require the Company to purchase up to 25 percent of the noncontrolling ownership interest in DMV Holdings between the second and third anniversaries of the agreement and up to 50 percent of the noncontrolling ownership interest in DMV Holdings between the fourth and fifth anniversaries of the agreement. Redeemable noncontrolling interest was recorded at fair value on the acquisition date and the carrying value was adjusted each period for its share of the earnings related to DMV Holdings and for any distributions. The carrying value was also adjusted for the change in fair value, which was based on the estimated redemption value as of December 31, 2016. Adjustments were recorded to retained earnings or additional paid in capital, as applicable, and have no effect to earnings of the Company. During the nine months ended September 30, 2017 and 2016, redeemable noncontrolling interest was decreased by $61 and $99, respectively, for distributions related to the 2016 and 2015 free cash flow, respectively, as required under the shareholder agreement. The exercisability of the noncontrolling interest put option was outside the control of the Company. As such, the redeemable noncontrolling interest of $2,670 was reported in the mezzanine equity section of the Consolidated Balance Sheet as of December 31, 2016. As a result of the purchase of the remaining 20 percent voting interest in DMV Holdings, the shareholder agreement was terminated and the redeemable noncontrolling interest was eliminated as of March 31, 2017.

Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

Note 4: Goodwill and Intangible Assets

The following table shows goodwill and other intangible assets by reportable segment as of September 30, 2017 and December 31, 2016. Due to the first quarter 2017 reorganization of the Company’s two reportable segments, the prior year period financial information by segment was recast for comparative purposes.



	September 30,		December 31,
	2017		2016
			(Recast)
Goodwill
Publishing	$	—	$	228
Marketing Services		13,973		13,973
Total	$	13,973	$	14,201

Intangible Assets
Publishing
Cost	$	—	$	240
Accumulated Amortization		—		(240)
Net Carrying Value	$	—	$	—
Marketing Services
Cost	$	6,470	$	6,470
Accumulated Amortization		(2,197)		(1,598)
Net Carrying Value	$	4,273	$	4,872

In the nine months ended September 30, 2017, the Publishing segment’s fully amortized intangible assets of $240 of customer relationships were written-off and had no remaining useful life. Intangible assets consist of $4,950 of customer relationships with estimated useful lives of 10 years and $1,520 of developed technology with an estimated useful life of five years. Aggregate amortization expense was $200 and $599 for the three and nine months ended September 30, 2017, respectively, and $225 and $680 for the three and nine months ended September 30, 2016, respectively.

Certain goodwill and intangible assets previously reported in the Marketing Services segment were moved to the Publishing segment as a result of the first quarter 2017 segment reorganization. The Publishing reporting unit’s goodwill was determined to be fully impaired as of December 31, 2016. Therefore, the Company recorded a noncash goodwill impairment charge of $228 in the first quarter of 2017.

The Company tested goodwill for impairment as of December 31, 2016 at the reporting unit level using a discounted cash flow methodology with a peer-based, risk-adjusted weighted average cost of capital, combined with a market approach using peer-based earnings multiples. The Company believes the use of a discounted cash flow approach, combined with the market approach, is the most reliable indicator of the estimated fair values of the businesses.

Because the Company’s annual test indicated that the Publishing reporting unit’s carrying value exceeded its estimated fair value, a second phase of the goodwill impairment test (“Step 2”) was performed specific to the Publishing reporting unit. Under Step 2, the fair value of the Publishing reporting unit’s assets and liabilities were estimated, including intangible assets, for the purpose of deriving an estimate of the implied fair value of goodwill. The implied fair value of goodwill was then compared to the recorded goodwill to determine the amount of the impairment.

Upon completion of the annual test, the Publishing reporting unit’s goodwill was determined to be impaired, and the Company recorded a noncash goodwill impairment charge of $22,682 in the fourth quarter of 2016, fully impairing the Publishing reporting unit’s goodwill.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Long-term Incentive Plan

9 Months Ended

Sep. 30, 2017

Long-term Incentive Plan [Abstract]

Long-term Incentive Plan

Note 5: Long-term Incentive Plan

A. H. Belo sponsors a long-term incentive plan (the “Plan”) under which 8,000,000 shares of the Company’s Series A and Series B common stock are authorized for equity-based awards. Awards may be granted to A. H. Belo employees and outside directors in the form of non-qualified stock options, incentive stock options, restricted share awards, restricted stock units (“RSUs”), performance shares, performance units or stock appreciation rights. In addition, stock options may be accompanied by full and limited stock appreciation rights. Rights and limited stock appreciation rights may also be issued without accompanying stock options. Awards under the Plan were also granted to holders of stock options issued by A. H. Belo’s former parent company in connection with the Company’s separation from its former parent in 2008. Due to the expiration of the Plan on February 8, 2018, A. H. Belo implemented, and shareholders approved, a new long-term incentive plan (the “2017 Plan”) under which an additional 8,000,000 shares of the Company’s Series A and Series B common stock are authorized for equity-based awards. Like its predecessor plan, awards under the 2017 Plan may be granted to A. H. Belo employees and outside directors in the form of non-qualified stock options, incentive stock options, restricted share awards, RSUs, performance shares, performance units or stock appreciation rights. No grants have yet been made under the 2017 Plan.

Stock Options. Stock options granted under the Plan are fully vested and exercisable. No options have been granted since 2009, and all compensation expense associated with stock options has been fully recognized as of September 30, 2017.

The table below sets forth a summary of stock option activity under the Plan.



	Number of Options	Weighted Average Exercise Price
Outstanding at December 31, 2016	114,979	$	8.21
Canceled	(14,635)		20.16
Outstanding at September 30, 2017	100,344		6.46

As of September 30, 2017, the aggregate intrinsic value of outstanding options was $8 and the weighted average remaining contractual life of the Company’s stock options was approximately 1 year. No options were exercised in the three months ended September 30, 2016. The aggregate intrinsic value of options exercised in the nine months ended September 30, 2016, was $300.

Restricted Stock Units. The Company’s RSUs have service and/or performance conditions and, subject to retirement eligibility, vest over a period of up to three years. Vested RSUs are redeemed 60 percent in A. H. Belo Series A common stock and 40 percent in cash over a period of up to three years. As of September 30, 2017, the liability for the portion of the awards to be redeemed in cash was $853.

The table below sets forth a summary of RSU activity under the Plan.



	Total RSUs	Issuance of Common Stock	RSUs Redeemed in Cash	Cash Payments at Closing Price of Stock		Weighted Average Price on Date of Grant
Non-vested at December 31, 2016	121,131					$	5.65
Granted	284,868						6.11
Vested and outstanding	(159,212)						5.71
Vested and issued	(22,734)	13,634	9,100	$	57		6.90
Non-vested at September 30, 2017	224,053						6.07

In the nine months ended September 30, 2017, the Company issued 63,272 shares of Series A common stock and 42,189 shares were redeemed in cash for RSUs that were previously vested as of December 31, 2016. In addition, there were 290,825 and 237,074 RSUs that were vested and outstanding as of September 30, 2017 and December 31, 2016, respectively.

The fair value of RSU grants is determined using the closing trading price of the Company’s Series A common stock on the grant date. As of September 30, 2017, unrecognized compensation expense related to non-vested RSUs totaled $1,160, which is expected to be recognized over a weighted average period of 1.7 years.

Compensation Expense. A. H. Belo recognizes compensation expense for awards granted under the Plan over the vesting period of the award. Compensation expense related to RSUs granted under the Plan is set forth in the table below.



	RSUs Redeemable in Stock		RSUs Redeemable in Cash		Total RSU Awards Expense
Three Months Ended September 30,
2017	$	149	$	82	$	231
2016		86		303		389
Nine Months Ended September 30,
2017	$	775	$	399	$	1,174
2016		534		604		1,138

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2017
Income Taxes [Abstract]
Income Taxes	Note 6: Income Taxes The interim provision for income taxes reflects the Company’s estimate of the effective tax rate expected to be applied for the full fiscal year, adjusted for any discrete transactions which are reported in the period in which they occur. The estimated annual effective tax rate is reviewed each quarter based on the Company’s estimated income tax expense for the year. Under certain circumstances, the Company may be precluded from estimating an annual effective tax rate. Such circumstances may include periods in which tax rates vary significantly due to earnings trends, in addition to the existence of significant permanent or temporary differences. Under such circumstances, a discrete tax rate is calculated for the period. The Company recognized income tax provision from continuing operations of $10 and $77 for the three months ended September 30, 2017 and 2016, respectively, and $261 and $1,361 for the nine months ended September 30, 2017 and 2016, respectively. Effective income tax rates from continuing operations were (10.9) percent and 137.5 percent for the nine months ended September 30, 2017 and 2016, respectively. The effective income tax rate for the nine months ended September 30, 2017, was due to the federal tax benefit fully reserved with a valuation allowance and the effect of the Texas margin tax. The 2017 effective income tax rate was lower when compared to the prior year period due to taxable income generated from operations and the disposition of certain fixed assets in 2016.

Pension and Other Retirement Plans

9 Months Ended

Sep. 30, 2017

Pension and Other Retirement Plans [Abstract]

Pension and Other Retirement Plans

Note 7: 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 1,500 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 2017 under the applicable tax and labor laws governing pension plan funding. In the third quarter, the Company made a voluntary contribution of $20,000 to the Pension Plans and using the contribution, in addition to liquidating $23,455 of plan assets, transferred $43,455 of pension liabilities to an insurance company. As a result of this de-risking action, the Company reduced the number of participants in our Pension Plans by 796, or 36 percent. In the three months ended September 30, 2017, a charge to pension expense for $5,911 was recorded to reflect the amortization of losses in accumulated other comprehensive loss associated with this transaction. In addition, the projected benefit obligation was remeasured as of September 30, 2017, which resulted in an actuarial gain of $3,648 that was recorded to other comprehensive income (loss) in the three months ended September 30, 2017; see Note 8 – Shareholders’ Equity. This transaction occurred on September 20, 2017, but the Company elected to use the measurement date practical expedient, allowing the Company to use September 30, 2017 as the alternative measurement date. No material transactions or changes in market conditions occurred between the transaction date and the alternative measurement date.

Net Periodic Pension Expense (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 expense (benefit).



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Interest cost	$	2,386	$	2,525	$	7,158	$	7,574
Expected return on plans' assets		(3,313)		(3,396)		(9,940)		(10,189)
Amortization of actuarial loss		75		11		224		42
Recognized settlement loss		5,911		—		5,911		—
Net periodic pension expense (benefit)	$	5,059	$	(860)	$	3,353	$	(2,573)

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 on a per-pay-period basis. During the three months ended September 30, 2017 and 2016, the Company recorded expense of $175 and $248, respectively, and during the nine months ended September 30, 2017 and 2016, the Company recorded expense of $670 and $749, respectively, for matching contributions to the Savings Plan.

Shareholders' Equity

9 Months Ended

Sep. 30, 2017

Shareholders' Equity [Abstract]

Shareholders' Equity

Note 8: Shareholders’ Equity

Dividends. On September 6, 2017, the Company’s board of directors declared an $0.08 per share dividend to shareholders of record and holders of RSUs as of the close of business on November 9, 2017, which is payable on December 1, 2017. During the three months ended September 30, 2017, the Company recorded $1,775 to accrue for dividends declared but not yet paid.

On October 27, 2017, the Company’s board of directors declared a special, one-time cash dividend of $0.14 per share to shareholders of record and holders of RSUs as of the close of business on November 9, 2017, which is payable on December 1, 2017.

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. Net deferred tax assets associated with the accumulated other comprehensive loss are fully reserved.

The table below sets forth the changes in accumulated other comprehensive loss, net of tax, as presented in the Company’s consolidated financial statements.



	Three Months Ended September 30,
	2017						2016
	Total		Defined benefit pension plans		Other post- employment benefit plans		Total		Defined benefit pension plans		Other post- employment benefit plans
Balance, beginning of period	$	(39,195)	$	(39,588)	$	393	$	(38,474)	$	(38,867)	$	393
Actuarial gains		3,648		3,648		—		—		—		—
Amortization		5,967		5,986		(19)		(17)		11		(28)
Balance, end of period	$	(29,580)	$	(29,954)	$	374	$	(38,491)	$	(38,856)	$	365



	Nine Months Ended September 30,
	2017						2016
	Total		Defined benefit pension plans		Other post- employment benefit plans		Total		Defined benefit pension plans		Other post- employment benefit plans
Balance, beginning of period	$	(39,308)	$	(39,737)	$	429	$	(38,442)	$	(38,898)	$	456
Actuarial gains		3,648		3,648		—		—		—		—
Amortization		6,080		6,135		(55)		(49)		42		(91)
Balance, end of period	$	(29,580)	$	(29,954)	$	374	$	(38,491)	$	(38,856)	$	365

Earnings Per Share

9 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

Earnings Per Share

Note 9: Earnings Per Share

The table below sets forth the reconciliations for net income (loss) and weighted average shares used for calculating basic and diluted earnings per share (“EPS”). The Company’s Series A and B common stock equally share in the distributed and undistributed earnings.



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Earnings (Numerator)
Net income (loss) attributable to A. H. Belo Corporation	$	2,580	$	(497)	$	(2,655)	$	(436)
Less: Dividends to participating securities		35		29		117		83
Net income (loss) available to common shareholders from continuing operations	$	2,545	$	(526)	$	(2,772)	$	(519)

Shares (Denominator)
Weighted average common shares outstanding (basic)		21,753,166		21,676,260		21,729,212		21,601,828
Effect of dilutive securities		1,461		—		—		—
Adjusted weighted average shares outstanding (diluted)		21,754,627		21,676,260		21,729,212		21,601,828

Earnings Per Share from Continuing Operations
Basic and diluted	$	0.12	$	(0.02)	$	(0.13)	$	(0.02)

Holders of service-based RSUs participate in A. H. Belo dividends on a one-for-one share basis. Distributed and undistributed income associated with participating securities is included in the calculation of EPS under the two-class method as prescribed under ASC 260 – Earnings Per Share.

The Company considers outstanding stock options and RSUs in the calculation of earnings per share. A total of 615,222 and 504,648 options and RSUs outstanding as of September 30, 2017 and 2016, respectively, were excluded from the calculation because the effect was anti-dilutive.

Contingencies	9 Months Ended
Contingencies	Sep. 30, 2017
Contingencies [Abstract]
Contingencies	Note 10: 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	9 Months Ended
Sales of Assets	Sep. 30, 2017
Sales of Assets [Abstract]
Sales of Assets	Note 11: Sales of Assets Assets held for sale include long-lived assets being actively marketed for which a sale is considered probable within the next 12 months. These assets are recorded at the lower of their fair value less costs to sell or their carrying value at the time they are classified as assets held for sale. In the second quarter of 2017, the Company announced that three parcels of land located in downtown Dallas, Texas were available for sale. On September 22, 2017, the Company completed the sale of one parcel of land and received net cash proceeds of $8,252, generating a gain of approximately $5,000. The remaining two parcels of land, with a total carrying value of $5,510, are reported as assets held for sale as of September 30, 2017. On October 19, 2017, the Company completed the sale of the remaining two parcels of land and received net cash proceeds of $13,048, generating a gain of approximately $7,500.

Basis of Presentation and Recently Issued Accounting Standards (Policies)	9 Months Ended
	Sep. 30, 2017
Basis of Presentation and Recently Issued Accounting Standards [Abstract]
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 significant 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 for the fiscal year ended December 31, 2016. 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	Recently Adopted Accounting Pronouncements. In January 2017, the FASB issued ASU 2017-04 – Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This update simplifies the subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test. The guidance will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted. In the three months ended September 30, 2017, the Company early adopted this standard. The adoption of this standard did not materially impact the Company’s consolidated financial statements.
New Accounting Pronouncements	New Accounting Pronouncements. The Financial Accounting Standards Board (“FASB”) issued the following accounting pronouncements and guidance which may be applicable to the Company but have not yet become effective. In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09 – Revenue from Contracts with Customers (Topic 606). This guidance prescribes a single comprehensive model for entities to use in the accounting of revenue arising from contracts with customers. The core principle contemplated by this new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount reflecting the consideration the entity expects to be entitled in exchange for those goods or services. New disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers are also required. Since May 2014, the FASB issued clarifying updates to the new standard specifically to address certain core principles including the identification of performance obligations, licensing guidance, the assessment of the collectability criterion, the presentation of taxes collected from customers, noncash considerations, contract modifications, and completed contracts at transition. The new guidance will supersede virtually all existing revenue guidance under GAAP and is effective for fiscal years beginning after December 31, 2017. There are two transition options available to entities, the full retrospective approach, in which the Company would restate prior periods, or the modified retrospective approach. The Company currently anticipates adopting ASU 2014-09 using the modified retrospective approach as of January 1, 2018. This approach consists of recognizing the cumulative effect of initially applying the standard as an adjustment to opening retained earnings. The Company coordinated a team of key stakeholders to develop a bottom-up approach to analyze the impact of the new standard on its portfolio of contracts. Based upon the Company’s initial evaluation, some of the issues currently being reviewed include the impact of gross versus net, level of disaggregation of revenue disclosed in the Company’s financial statements and evaluating the standalone selling price related to certain performance obligations. The Company is currently quantifying the impact that the updated guidance will have on the Company’s financial statements and related disclosures. In February 2016, the FASB issued 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. The guidance will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years and will be applied retrospectively. 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 February 2017, the FASB issued ASU 2017-06 – Plan Accounting – Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962) and Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting. This update clarifies the presentation requirements for a plan’s interest in a master trust and requires more detailed disclosures of the plan’s interest in the master trust. The guidance will be effective for fiscal years beginning after December 15, 2018, including 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. In March 2017, the FASB issued ASU 2017-07 – Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. This update clarifies the presentation and classification of the components of net periodic benefit cost in the Consolidated Statement of Operations. Specifically, this standard requires the service cost component of net periodic benefit cost to be recorded in the same income statement line as other employee compensation costs and all other components of net periodic benefit cost must be presented as non-operating items. The guidance will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company currently anticipates adopting this standard retrospectively as of January 1, 2018. The Company’s defined benefit plans have been frozen, so the Company is no longer incurring service costs related to the plans. Therefore, after adoption, the entire net periodic benefit cost will be presented in the Consolidated Statements of Operations in non-operating income (expense).

Income Taxes (Policy)	9 Months Ended
Income Taxes (Policy)	Sep. 30, 2017
Income Taxes [Abstract]
Income Taxes, Policy	The interim provision for income taxes reflects the Company’s estimate of the effective tax rate expected to be applied for the full fiscal year, adjusted for any discrete transactions which are reported in the period in which they occur. The estimated annual effective tax rate is reviewed each quarter based on the Company’s estimated income tax expense for the year. Under certain circumstances, the Company may be precluded from estimating an annual effective tax rate. Such circumstances may include periods in which tax rates vary significantly due to earnings trends, in addition to the existence of significant permanent or temporary differences. Under such circumstances, a discrete tax rate is calculated for the period.

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

Pension And Other Retirement Plans (Policy)	9 Months Ended
Pension And Other Retirement Plans (Policy)	Sep. 30, 2017
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.

- Definition

Disclosure of accounting policy for pension and other postretirement benefit plans. This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.

+ References + Details

Shareholders' Equity (Policy)	9 Months Ended
Shareholders' Equity (Policy)	Sep. 30, 2017
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. Net deferred tax assets associated with the accumulated other comprehensive loss are fully reserved.

Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Reportable Segment Information



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
			(Recast)				(Recast)
Revenue
Publishing	$	52,603	$	55,825	$	160,916	$	172,905
Marketing Services		7,956		8,955		23,633		20,984
Total	$	60,559	$	64,780	$	184,549	$	193,889

Operating Income (Loss)
Publishing	$	(5,885)	$	(1,654)	$	(11,818)	$	(2,456)
Marketing Services		836		1,165		2,215		2,845
Total	$	(5,049)	$	(489)	$	(9,603)	$	389

Noncash Expenses
Publishing
Depreciation	$	2,565	$	2,471	$	7,762	$	7,669
Amortization		—		27		—		79
Goodwill impairment		—		—		228		—
Total	$	2,565	$	2,498	$	7,990	$	7,748

Marketing Services
Depreciation	$	42	$	17	$	78	$	56
Amortization		200		198		599		601
Total	$	242	$	215	$	677	$	657



	September 30,		December 31,
	2017		2016
			(Recast)
Total Assets
Publishing	$	129,933	$	170,820
Marketing Services		23,860		21,911
Total	$	153,793	$	192,731

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets [Abstract]

Schedule of identifiable intangible assets



	September 30,		December 31,
	2017		2016
			(Recast)
Goodwill
Publishing	$	—	$	228
Marketing Services		13,973		13,973
Total	$	13,973	$	14,201

Intangible Assets
Publishing
Cost	$	—	$	240
Accumulated Amortization		—		(240)
Net Carrying Value	$	—	$	—
Marketing Services
Cost	$	6,470	$	6,470
Accumulated Amortization		(2,197)		(1,598)
Net Carrying Value	$	4,273	$	4,872

Long-term Incentive Plan (Tables)

9 Months Ended

Sep. 30, 2017

Long-term Incentive Plan [Abstract]

Schedule of stock options outstanding activity



	Number of Options	Weighted Average Exercise Price
Outstanding at December 31, 2016	114,979	$	8.21
Canceled	(14,635)		20.16
Outstanding at September 30, 2017	100,344		6.46

Schedule of RSU activity



	Total RSUs	Issuance of Common Stock	RSUs Redeemed in Cash	Cash Payments at Closing Price of Stock		Weighted Average Price on Date of Grant
Non-vested at December 31, 2016	121,131					$	5.65
Granted	284,868						6.11
Vested and outstanding	(159,212)						5.71
Vested and issued	(22,734)	13,634	9,100	$	57		6.90
Non-vested at September 30, 2017	224,053						6.07

Schedule of compensation expense related to stock awards



	RSUs Redeemable in Stock		RSUs Redeemable in Cash		Total RSU Awards Expense
Three Months Ended September 30,
2017	$	149	$	82	$	231
2016		86		303		389
Nine Months Ended September 30,
2017	$	775	$	399	$	1,174
2016		534		604		1,138

Pension and Other Retirement Plans (Tables)

9 Months Ended

Sep. 30, 2017

Pension and Other Retirement Plans [Abstract]

Schedule of Net Periodic Pension Expense



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Interest cost	$	2,386	$	2,525	$	7,158	$	7,574
Expected return on plans' assets		(3,313)		(3,396)		(9,940)		(10,189)
Amortization of actuarial loss		75		11		224		42
Recognized settlement loss		5,911		—		5,911		—
Net periodic pension expense (benefit)	$	5,059	$	(860)	$	3,353	$	(2,573)

Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2017

Shareholders' Equity [Abstract]

Changes in accumulated other comprehensive loss



	Three Months Ended September 30,
	2017						2016
	Total		Defined benefit pension plans		Other post- employment benefit plans		Total		Defined benefit pension plans		Other post- employment benefit plans
Balance, beginning of period	$	(39,195)	$	(39,588)	$	393	$	(38,474)	$	(38,867)	$	393
Actuarial gains		3,648		3,648		—		—		—		—
Amortization		5,967		5,986		(19)		(17)		11		(28)
Balance, end of period	$	(29,580)	$	(29,954)	$	374	$	(38,491)	$	(38,856)	$	365



	Nine Months Ended September 30,
	2017						2016
	Total		Defined benefit pension plans		Other post- employment benefit plans		Total		Defined benefit pension plans		Other post- employment benefit plans
Balance, beginning of period	$	(39,308)	$	(39,737)	$	429	$	(38,442)	$	(38,898)	$	456
Actuarial gains		3,648		3,648		—		—		—		—
Amortization		6,080		6,135		(55)		(49)		42		(91)
Balance, end of period	$	(29,580)	$	(29,954)	$	374	$	(38,491)	$	(38,856)	$	365

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

Schedule of earnings per share reconciliation



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Earnings (Numerator)
Net income (loss) attributable to A. H. Belo Corporation	$	2,580	$	(497)	$	(2,655)	$	(436)
Less: Dividends to participating securities		35		29		117		83
Net income (loss) available to common shareholders from continuing operations	$	2,545	$	(526)	$	(2,772)	$	(519)

Shares (Denominator)
Weighted average common shares outstanding (basic)		21,753,166		21,676,260		21,729,212		21,601,828
Effect of dilutive securities		1,461		—		—		—
Adjusted weighted average shares outstanding (diluted)		21,754,627		21,676,260		21,729,212		21,601,828

Earnings Per Share from Continuing Operations
Basic and diluted	$	0.12	$	(0.02)	$	(0.13)	$	(0.02)

Segment Reporting (Narrative) (Details)	9 Months Ended
Segment Reporting (Narrative) (Details)	Sep. 30, 2017 segment
Segment Reporting [Abstract]
Number of reportable segments	2

Segment Reporting (Reportable Segment Information) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Revenue	$ 60,559			$ 64,780	$ 184,549	$ 193,889
Operating Income (Loss)	(5,049)			(489)	(9,603)	389
Depreciation	2,607			2,488	7,840	7,725
Amortization	200			225	599	680
Goodwill impairment		$ 228	$ 22,682		228
Total Assets	153,793		192,731		153,793
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	60,559			64,780	184,549	193,889
Operating Income (Loss)	(5,049)			(489)	(9,603)	389
Total Assets	153,793		192,731		153,793
Operating Segments [Member] \| Publishing [Member]
Segment Reporting Information [Line Items]
Revenue	52,603			55,825	160,916	172,905
Operating Income (Loss)	(5,885)			(1,654)	(11,818)	(2,456)
Depreciation	2,565			2,471	7,762	7,669
Amortization				27		79
Goodwill impairment					228
Total	2,565			2,498	7,990	7,748
Total Assets	129,933		170,820		129,933
Operating Segments [Member] \| Marketing Services [Member]
Segment Reporting Information [Line Items]
Revenue	7,956			8,955	23,633	20,984
Operating Income (Loss)	836			1,165	2,215	2,845
Depreciation	42			17	78	56
Amortization	200			198	599	601
Total	242			$ 215	677	$ 657
Total Assets	$ 23,860		$ 21,911		$ 23,860

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands		9 Months Ended
Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Jan. 02, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Distributions to non-controlling interests		$ 179	$ 335
Noncontrolling interest - redeemable				$ 2,670
DMV [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition		Jan. 02, 2015
Business Acquisition, Percentage of Voting Interests Acquired	80.00%
Business Acquisition, Consideration Transferred	$ 14,110
Fiscal Year 2016 [Member]
Business Acquisition [Line Items]
Pro-rata distributions, percentage of free-cash-flow		50.00%
Fiscal Year 2015 [Member]
Business Acquisition [Line Items]
Pro-rata distributions, percentage of free-cash-flow		100.00%
Redeemable Between 2nd And 3rd Anniversaries [Member]
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by noncontrolling owners (percent)		25.00%
Redeemable Between 4th And 5th Anniversaries [Member]
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by noncontrolling owners (percent)		50.00%
Distributions Related To Free Cash Flow [Member]
Business Acquisition [Line Items]
Change in redeemable non-controlling interest		$ (61)	(99)
Purchase Of Remaining Percent [Member] \| DMV [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition		Mar. 02, 2017
Business Acquisition, Percentage of Voting Interests Acquired		20.00%
Business Acquisition, Consideration Transferred		$ 7,120
Purchase Of Remaining Percent [Member] \| Speakeasy [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition		Feb. 16, 2017
Business Acquisition, Percentage of Voting Interests Acquired		30.00%
Business Acquisition, Consideration Transferred		$ 2,111
DMV [Member]
Business Acquisition [Line Items]
Distributions to non-controlling interests		$ 163	$ 264

Goodwill and Intangible Assets (Narrative) (Details) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) segment	Sep. 30, 2016 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reportable segments \| segment					2
Amortization expense	$ 200			$ 225	$ 599	$ 680
Goodwill impairment		$ 228	$ 22,682		228
Publishing [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset amount amortized	240				240
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Definite-lived intangibles	4,950				$ 4,950
Definite-lived intangibles, useful life					10 years
Developed Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Definite-lived intangibles	$ 1,520				$ 1,520
Definite-lived intangibles, useful life					5 years

Goodwill and Intangible Assets (Schedule of identifiable intangible assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Goodwill And Intangible Assets [Line Items]
Goodwill	$ 13,973	$ 14,201
Finite-Lived Intangible Assets, Gross [Abstract]
Net Carrying Value	4,273	4,872
Publishing [Member]
Finite-Lived Intangible Assets, Gross [Abstract]
Accumulated Amortization	(240)
Operating Segments [Member]
Goodwill And Intangible Assets [Line Items]
Goodwill	13,973	14,201
Operating Segments [Member] \| Publishing [Member]
Goodwill And Intangible Assets [Line Items]
Goodwill		228
Finite-Lived Intangible Assets, Gross [Abstract]
Cost		240
Accumulated Amortization		(240)
Operating Segments [Member] \| Marketing Services [Member]
Goodwill And Intangible Assets [Line Items]
Goodwill	13,973	13,973
Finite-Lived Intangible Assets, Gross [Abstract]
Cost	6,470	6,470
Accumulated Amortization	(2,197)	(1,598)
Net Carrying Value	$ 4,273	$ 4,872

Long-term Incentive Plan (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Share-based compensation expense
Number of shares issued		63,272
Plan [Member]
Share-based compensation expense
Number of shares authorized		8,000,000
2017 Plan [Member]
Share-based compensation expense
Number of shares authorized		8,000,000
Number of options granted		0
Employee Stock Option [Member]
Share-based compensation expense
Number of options exercised	0
Options, exercises in period, intrinsic Value			$ 300
Options, outstanding, intrinsic value		$ 8
Weighted average remaining contractual life		1 year
Number of options granted		0
RSUs [Member]
Share-based compensation expense
RSUs Vested and outstanding		290,825		237,074
Number of shares previously vested redeemed in cash		42,189
RSUs Redeemed in cash, liability		$ 853
RSUs, award vesting period		3 years
RSUs, percentage of redemption in common stock		60.00%
RSUs, percentage of redemption in cash		40.00%
Unrecognized compensation cost		$ 1,160
Unrecognized compensation cost, weighted-average period		1 year 8 months 12 days

Long-term Incentive Plan (Schedule of stock options outstanding activity) (Details)	9 Months Ended
	Sep. 30, 2017 $ / shares shares
Stock option activity rollforward
Number of Options, Outstanding, Beginning Balance \| shares	114,979
Number of Options Canceled \| shares	(14,635)
Number of Options, Outstanding, Ending Balance \| shares	100,344
Weighted average price per share
Weighted Average Exercise Price, Outstanding Beginning Balance \| $ / shares	$ 8.21
Weighted Average Exercise Price, Canceled \| $ / shares	20.16
Weighted Average Exercise Price, Outstanding Ending Balance \| $ / shares	$ 6.46

Long-term Incentive Plan (Schedule of RSU activity) (Details) - RSUs [Member] $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017 USD ($) $ / shares shares
RSU non-vested rollforward
Number of RSUs, Outstanding, Beginning Balance	121,131
Number of RSUs Granted	284,868
Number of RSUs Vested and outstanding	(159,212)
Number of RSUs Vested and issued	(22,734)
Number of RSUs, Outstanding, Ending Balance	224,053
Vested RSUs redeemed for stock, cash, and related payments
Issuance of Common Stock	13,634
RSUs Redeemed in Cash	9,100
Cash Payments at Closing Price of Stock \| $	$ 57
Weighted-Average Price on Date of Grant
Beginning balance - Weighted average price \| $ / shares	$ 5.65
Granted \| $ / shares	6.11
Vested and outstanding \| $ / shares	5.71
Vested and issued \| $ / shares	6.90
Ending balance - Weighted average price \| $ / shares	$ 6.07

Long-term Incentive Plan (Schedule of compensation expense related to stock awards) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
RSUs Redeemable in Stocks [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 149	$ 86	$ 775	$ 534
RSUs Redeemable in Cash [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	82	303	399	604
RSUs [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 231	$ 389	$ 1,174	$ 1,138

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Abstract]
Income tax provision	$ 10	$ 77	$ 261	$ 1,361
Effective Income Tax Rate, Percent			(10.90%)	137.50%

Pension and Other Retirement Plans (Narrative) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017 USD ($) employee	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) employee	Sep. 30, 2016 USD ($)
Defined Benefit Plan Disclosure
Number of employee participants \| employee			1,500
Actuarial gains	$ 3,648		$ 3,648
Defined Contribution Plans
Maximum pretax contribution per employee			100.00%
Defined contribution plan, employer matching contribution, percent			1.50%
Expense recognized	$ 175	$ 248	$ 670	$ 749
Pension Plan [Member]
Defined Benefit Plan Disclosure
Change in number of employees covered by employer sponsored pension plans \| employee	(796)
Percent of change in number of employees covered by employer sponsored pension plans	36.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 20,000
Plan assets liquidated			23,455
Pension Liabilities Transferred To Insurance Company	43,455
Recognized settlement loss	5,911		5,911
Actuarial gains	3,648		3,648
Defined Benefit Plan, Estimated Future Employer Contributions
Estimated future employer contributions in 2017	$ 0		$ 0

Pension and Other Retirement Plans (Schedule of net periodic pension benefit expense) (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure
Interest cost	$ 2,386	$ 2,525	$ 7,158	$ 7,574
Expected return on plans' assets	(3,313)	(3,396)	(9,940)	(10,189)
Amortization of actuarial loss	75	11	224	42
Recognized settlement loss	5,911		5,911
Net periodic pension expense (benefit)	$ 5,059	$ (860)	$ 3,353	$ (2,573)

Shareholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017	Oct. 27, 2017	Sep. 06, 2017	Sep. 30, 2016
Dividends Payable, Date Declared	Sep. 06, 2017
Dividends Payable, Amount Per Share			$ 0.08
Dividends Payable, Date of Record	Nov. 09, 2017
Dividends Payable, Date to be Paid	Dec. 01, 2017
Dividends Payable	$ 1,775			$ 1,763
Special Dividend Declared October 27, 2017 [Member]
Dividends Payable, Date Declared	Oct. 27, 2017
Dividends Payable, Date of Record	Nov. 09, 2017
Dividends Payable, Date to be Paid	Dec. 01, 2017
Subsequent Event [Member]
Dividends Payable, Amount Per Share		$ 0.14

Shareholders' Equity (Changes in accumulated other comprehensive loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	$ (39,195)	$ (38,474)	$ (39,308)	$ (38,442)
Actuarial gains	3,648		3,648
Amortization	5,967	(17)	6,080	(49)
Balance, end of period	(29,580)	(38,491)	(29,580)	(38,491)
Pension Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	(39,588)	(38,867)	(39,737)	(38,898)
Actuarial gains	3,648		3,648
Amortization	5,986	11	6,135	42
Balance, end of period	(29,954)	(38,856)	(29,954)	(38,856)
Other Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	393	393	429	456
Amortization	(19)	(28)	(55)	(91)
Balance, end of period	$ 374	$ 365	$ 374	$ 365

Earnings Per Share (Narrative) (Details) - shares	9 Months Ended
Earnings Per Share (Narrative) (Details) - shares	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	615,222	504,648

Earnings Per Share (Schedule of earnings per share reconciliation) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net income (loss) attributable to A. H. Belo Corporation	$ 2,580	$ (497)	$ (2,655)	$ (436)
Less: Dividends to participating securities	35	29	117	83
Net income (loss) available to common shareholders from continuing operations	$ 2,545	$ (526)	$ (2,772)	$ (519)
Shares (Denominator)
Weighted average common shares outstanding (basic)	21,753,166	21,676,260	21,729,212	21,601,828
Effect of dilutive securities	1,461
Adjusted weighted average shares outstanding (diluted)	21,754,627	21,676,260	21,729,212	21,601,828
Earnings Per Share from Continuing Operations
Basic and diluted	$ 0.12	$ (0.02)	$ (0.13)	$ (0.02)

Sales of Assets (Details) $ in Thousands			3 Months Ended	9 Months Ended
Sales of Assets (Details) $ in Thousands	Oct. 19, 2017 USD ($) item	Sep. 22, 2017 USD ($) item	Jun. 30, 2017 item	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of parcels of land available for sale \| item			3
Number of parcels sold \| item		1
Assets held for sale				$ 5,510
Net proceeds from sale of land and building		$ 8,252		$ 8,252	$ 328
Gain on sale of parcel		$ 5,000
Subsequent Event [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of parcels sold \| item	2
Net proceeds from sale of land and building	$ 13,048
Gain on sale of parcel	$ 7,500