v2.4.1.9
INCOME TAXES (Tables)
|
12 Months Ended |
|
INCOME TAXES [Abstract] |
|
Schedule of Income Tax (Expenses)/Benefits |
|
|
For the years ended December 31, |
|
|
|
2012 |
|
|
2013 |
|
|
2014 |
|
|
|
|
|
|
|
|
|
|
|
Income tax (expenses)/benefits: |
|
|
|
|
|
|
|
|
|
|
|
|
Current |
|
$ |
(4,324 |
) |
|
$ |
(2,250 |
) |
|
$ |
(1,921 |
) |
Deferred |
|
|
1,831 |
|
|
|
3,963 |
|
|
|
1,491 |
|
Total |
|
$ |
(2,493 |
) |
|
$ |
1,713 |
|
|
$ |
(430 |
) |
|
Schedule of Deferred Income Tax Assets and Liabilities |
|
|
As of December 31, |
|
|
|
2013 |
|
|
2014 |
|
Deferred tax assets: |
|
|
|
|
|
|
|
|
Current |
|
|
|
|
|
|
|
|
Allowance for doubtful accounts |
|
$ |
2,003 |
|
|
$ |
3,375 |
|
Accrued payroll |
|
|
1,046 |
|
|
|
870 |
|
Employee education fee excess |
|
|
24 |
|
|
|
- |
|
Valuation allowance |
|
|
(297 |
) |
|
|
(2,660 |
) |
Deferred tax assets - current |
|
|
2,776 |
|
|
|
1,585 |
|
Non-current |
|
|
|
|
|
|
|
|
Depreciation of property and equipment |
|
|
622 |
|
|
|
517 |
|
Amortization of intangible assets and concession fees |
|
|
5,476 |
|
|
|
4,870 |
|
Net operating loss carry forwards |
|
|
13,231 |
|
|
|
17,825 |
|
Valuation allowance |
|
|
(7,575 |
) |
|
|
(9,280 |
) |
Deferred tax assets - non-current |
|
|
11,754 |
|
|
|
13,932 |
|
Total deferred tax assets |
|
|
14,530 |
|
|
|
15,517 |
|
Deferred tax liabilities: |
|
|
|
|
|
|
|
|
Non-current |
|
|
|
|
|
|
|
|
Acquired intangible assets |
|
|
361 |
|
|
|
202 |
|
Total deferred tax liabilities |
|
$ |
361 |
|
|
$ |
202 |
|
|
Schedule of Effective Income Tax Rate Reconciliation |
|
|
For the years ended December 31, |
|
|
|
2012 |
|
|
2013 |
|
|
2014 |
|
Net loss before provision for income taxes |
|
$ |
(29,770 |
) |
|
$ |
(13,164 |
) |
|
$ |
(31,204 |
) |
PRC statutory tax rate |
|
|
25 |
% |
|
|
25 |
% |
|
|
25 |
% |
Income tax at statutory tax rate |
|
|
(7,443 |
) |
|
|
(3,291 |
) |
|
|
(7,801 |
) |
Expenses not deductible for tax purposes: |
|
|
|
|
|
|
|
|
|
|
|
|
Entertainment expenses exceeded the tax limit |
|
|
315 |
|
|
|
321 |
|
|
|
299 |
|
Goodwill impairment |
|
|
5,153 |
|
|
|
- |
|
|
|
- |
|
Tax effect of tax losses not recognized |
|
|
2,791 |
|
|
|
346 |
|
|
|
10 |
|
Tax effect of deductible temporary difference not recognized |
|
|
1,425 |
|
|
|
1,972 |
|
|
|
1,831 |
|
Changes in valuation allowance |
|
|
(471 |
) |
|
|
(571 |
) |
|
|
4,068 |
|
Effect of preferential tax rates granted to PRC entities |
|
|
(675 |
) |
|
|
(1,079 |
) |
|
|
1,209 |
|
Effect of income tax rate difference in other jurisdictions |
|
|
1,398 |
|
|
|
589 |
|
|
|
814 |
|
Income tax expenses/ (benefits) |
|
$ |
2,493 |
|
|
$ |
(1,713 |
) |
|
$ |
430 |
|
Effective tax rates |
|
|
(8.4 |
)% |
|
|
13.0 |
% |
|
|
(1.4 |
)% |
|
Schedule of Tax Holiday Impact on Earnings Per Share Basic and Diluted |
|
|
For the years ended December 31, |
|
|
|
2012 |
|
|
2013 |
|
|
2014 |
|
|
|
|
|
|
|
|
|
|
|
Increase/(decrease) in income tax expenses |
|
$ |
675 |
|
|
$ |
1,079 |
|
|
$ |
(1,209 |
) |
Increase/(decrease) in net loss per ordinary share-basic |
|
|
0.01 |
|
|
|
0.01 |
|
|
|
(0.01 |
) |
Increase/(decrease) in net loss per ordinary share-diluted |
|
|
0.01 |
|
|
|
0.01 |
|
|
|
(0.01 |
) |
|
X |
- Definition
Schedule Of Tax Holiday Impact On Earnings Per Share Basic And Diluted [Table Text Block].
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- Definition
Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
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- Definition
Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.
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- Definition
Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.
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