Percent Change (Increase/(Decrease))  2010  2009  2008  ’10 vs. ‘09  ’09 vs. ‘08  Corporate general and  administrative expenses   $  2.2   $  16.0  $  17.7  (86.3%)  (9.6%)  Interest expense  114.1  78.5  $ 86.6 45.4%  (9.4%)  (Loss) gain from extinguishment  of debt   $  (6.3)   $  18.5  $  5.5  (134.1%)  236.4%  Income tax (provision) benefit (40.2)  32.5  $ 121.4 (223.7%)  (73.2%)  CORPORATE AND UNALLOCATED EXPENSES  Corporate general and administrative expenses  In conjunction with our recent debt restructuring activities, we re-examined our  corporate overhead cost allocation methodologies and made applicable changes to the way we allocate costs resulting in greater  overhead absorption by our broadcast segment. This allocation change resulted in more corporate general and administrative  expenses allocated to the  Broadcast Segment , thus increasing that segment’s corporate general and administrative expenses for 2010  accordingly. Therefore, rather than examining the yearly costs on a segment basis, we will examine the cost variance on an overall  basis. The results that follow combine the corporate general and administrative expenses found in the  Broadcast Segment  with the  corporate general and administrative expenses found in this section,  Corporate and Unallocated Expenses . These results exclude  general and administrative costs from our other operating divisions segment which are included in the expenses discussed in the  Other Operating Divisions Segment  section. Combined corporate general and administrative expenses increased to $25.9 million in 2010 from $24.6 million in 2009. This is  primarily due to a 2010 increase in compensation expense including an increase in executive bonuses and stock-based  compensation related to stock-settled appreciation rights. The increases were partially offset by a reduction in health and other  insurance costs as well as accounting and legal fees.  Combined corporate general and administrative expenses decreased to $24.6 million in 2009 from $25.0 million in 2008. This is  primarily due to a 2009 decrease in compensation expense and stock-based compensation due to cost cutting efforts.  We expect corporate general and administrative expenses to increase in 2011 compared to 2010.  Interest expense. Interest expense has increased primarily due to the debt refinancings in fourth quarter 2009 and during 2010. As part of these comprehensive debt refinancings, we issued new 9.25% Notes in fourth quarter 2009, amended and restated our  Bank Credit Agreement in fourth quarter 2009 and issued new 8.375% Notes in fourth quarter 2010, all of which accrue interest  at higher rates than the debt replaced. Additionally, in the third quarter 2010, we further amended our Bank Credit Agreement. Our interest rate was reduced, however, certain costs amounting to $3.7 million associated with the amendment were expensed as  interest. These increases were partially offset by the redemption or partial redemption of our 8.0% Notes, a portion of our 6.0%  Notes in fourth quarter 2010, and our 3.0% Notes and 4.875% Notes. (See  Liquidity and Capital Resources  below for more  information). The decrease in interest expense in 2009 compared to 2008 was primarily due to a decrease in LIBOR, lowering our interest  expense in 2009 on our Bank Credit Agreement. In addition, open market purchases during the first half of 2009 of our 6.0%  Notes, 4.875% Notes and 3.0% Notes and partial extinguishment of the 3.0% Notes and 4.875% Notes pursuant to tender offers  closed in fourth quarter 2009 lowered interest expense in 2009. We expect interest expense to decrease in 2011 compared to 2010. (Loss) gain from extinguishment of debt. During 2010, through a combination of tender offers, the exercise of holder put rights, and  open market repurchases, we redeemed $64.1 million, $31.3 million and $22.3 million of our 6.0% Notes, 4.875% Notes and 3.0%  Notes, respectively, resulting in a loss on extinguishment of $3.2 million, $0.5 million and $0.1 million, respectively. Additionally,  we made a prepayment on our Term Loan B in second quarter 2010 and amended our Term Loan B in third quarter 2010,  resulting in a loss of $3.1 million from extinguishment of debt. During fourth quarter, we redeemed $224.7 million in principal  amount of our 8.0% Notes resulting in a gain of $0.7 million from extinguishment of debt. 2010 Annual Report    17  Percent Change (Increase/(Decrease))  2010  2009  2008  ’10 vs. ‘09  ’09 vs. ‘08  Combined:  Broadcast Segment  and  Corporate  and Unallocated Expenses- corporate general and  administrative expenses $ 25.9  $  24.6  $  25.0  5.3%  (1.6%) 