TVN'S FRONT OFFICE BY MARY COLLINS
Advisers Can Aid In Post-Auction Planning
Stations deciding to sell their spectrum in the FCC’s incentive auction and cease their business operations will be required to treat the event as a one-time sale or loss, the real accounting challenges will arise for stations that want to sell their spectrum but continue operating their business. They have options including channel sharing, joint ventures and license sharing. The differences between these interpretations have far-reaching consequences.