Overview of Content Accounting
We use ASC 926 for produced assets.
For content that we produce, we capitalize the costs associated with production, including
development cost, direct costs and production overhead. These amounts are included in
"Non-current content library, net" in our balance sheet.
Produced assets
are included in
non-current content
library
Licensed content, net
Produced content, net
Released, less amortization
In production
In development and pre-production
DVD, net
Total
Current content assets, net
Non-current content assets, net
As of December 31,
2017
2016
(in thousands)
$11,771,778 $ 9,595,315
1,427,256
335,400
1,311,137 1,010,463
158,517
34,215
1,380,078
2,896,910
13,301
25,415
$14,681,989 $11,000,808
$ 4,310,934 $ 3,726,307
$10,371,055 $ 7,274,501
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