US GAAP Disclosure List

↑Content

Entertainment


ItemTypePeriodBalanceDescription
Accounting Standards Update 2019-02 Transition text
Advance Royalties text
Entertainment Cash Flow Elements text
Broadcasters License Agreement Commitments, DescriptiontextA description of the commitments for license agreements that have been executed but were not reported because they do not meet the conditions for recording a liability.
Entertainment, Film text
Entertainment, License Agreement for Program Material text
Artist Advances and Royalty Guarantees, CommitmentstextDescription of the commitments made for future artist advances payable and royalty guarantees.
Artist Advances, Commitments, Amount$instantcreditThe amount the entity has committed to make for future artist advances.
Royalty Guarantees, Commitments, Amount$instantcreditThe amount the entity has committed to make for future royalty guarantees.
Accrued Participation Liabilities, Due in Next Operating Cycle$instantcreditThe amount of accrued participation liabilities that it expects to pay during the upcoming operating cycle.
Theatrical Film Costs text
Theatrical Film Costs, Preproduction$instantdebitThe amount of direct negative costs incurred in the preproduction of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Development$instantdebitThe amount of direct negative costs incurred in development of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Production$instantdebitThe amount of direct negative costs incurred in the production of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Completed and Not Released$instantdebitThe amount of direct negative costs incurred as well as allocations of production overhead and capitalized interest related to the completion of a theatrical film not yet released. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Released$instantdebitThe amount of direct negative costs incurred in the release of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Total$instantdebitThe amount of direct negative costs incurred in the physical production of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Direct-to-television Film Costs text
Direct-to-television Film Costs, Preproduction$instantdebitThe amount of direct negative costs incurred in the preproduction of a direct-to-television film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Direct-to-television Film Costs, Development$instantdebitThe amount of direct negative costs incurred in development of a direct-to-television film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Direct-to-television Film Costs, Production$instantdebitThe amount of direct negative costs incurred in the production of a direct-to-television film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Direct-to-television Film Costs, Completed and Not Released$instantdebitThe amount of direct negative costs incurred as well as allocations of production overhead and capitalized interest related to the completion of a direct-to-television film not yet released. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Direct-to-television Film Costs, Released$instantdebitThe amount of direct negative costs incurred in the release of a direct-to-television film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Direct-to-television Film Costs, Total$instantdebitThe amount of direct negative costs incurred in the physical production of a direct-to-television film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Film Costs, Amortized in Next Operating Cycle$durationdebitThe amount of film costs related to completed films that are expected to be amortized during the upcoming operating cycle.
Percentage of Unamortized Film Costs%instantThe percentage of unamortized film costs for released films, excluding acquired film libraries, that it expects to amortize within three years from the date of the balance sheet.
Percentage of Unamortized Film Costs, DescriptiontextAdditional information about the amortization of films costs, including the period required to reach an amortization level of 80 percent, for unamortized film costs for released films, excluding acquired film libraries, that it expects to amortize within three years from the date of the balance sheet.
Advance Royalties, Current$instantdebitThe amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable. This amount is expected to be consumed within one year or the normal operating cycle, if longer.
Advance Royalties, Noncurrent$instantdebitThe amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable. This amount is expected to be consumed after one year or the normal operating cycle, if longer.
Advance Royalties, Total$instantdebitThe amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable.
Increase (Decrease) in Film Costs$durationcreditAmount of increase (decrease) in direct negative costs incurred in the physical production of a film. Examples include, but are not limited to, costs of story and scenario, compensation, set construction and postproduction costs.
Increase (Decrease) in Participation Liabilities$durationdebitThe increase (decrease) during the period in the amount of participation liabilities.
Increase (Decrease) in Exploitation Liabilities$durationdebitThe increase (decrease) during the period in the amount of exploitation liabilities.
Payments for Film Costs$durationcreditCash payments related to direct negative costs incurred in the physical production of a film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Payments for Participation Liabilities$durationcreditCash payments related to participation costs.
Film, Capitalized Cost text
Film, Disclosures text
Entertainment, License Agreement for Program Material, Capitalized Cost$instantdebitAmount of capitalized cost for right acquired by broadcaster under license agreement for program material.
Entertainment, License Agreement for Program Material, Amortization Expense$durationdebitAmount of amortization expense for capitalized cost for right acquired by broadcaster under license agreement for program material.
Entertainment, License Agreement for Program Material, Expected Amortization text
Entertainment, License Agreement for Program Material, Not in Film Group, Impairment$durationdebitAmount of impairment loss on capitalized cost for right acquired by broadcaster under license agreement for program material not included in film group.
Entertainment, License Agreement for Program Material, Liability text

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: