Overview of Content Accounting

Criteria for ASC 920. ASC 920 specifies that a broadcaster shall account for a license agreement for program material as a purchase of rights Under ASC 920, the following 3 criteria must be met in order for the content we license to qualify for asset recognition: The cost of each title is known or reasonably determinable The title (source file) has been received The title is available for first showing 9 NETFLIX

View entire presentation