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 and licensed content are now included in "Non-current content assets, net" in our balance sheet, in accordance with ASU 2019-2. Licensed content, net Produced content, net Released, less amortization In production In development and pre-production Content assets, net 10 $ As of December 31, 2022 (in thousands) 12,732,549 $ 13,799,221 9,110,518 10,255,940 637,706 20,004,164 2021 32,736,713 6,877,743 9,235,975 1,006,600 17,120,318 $ 30,919,539 NETFLIX

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