Overview of Content Accounting

Amortization expense disclosure. Licensed content Produced content (1) Total $ $ 2022 Year ended December 31, 2021 (in thousands) 7,681,978 $ 6,344,154 14,026,132 $ 8,055,811 $ 4,174,556 12,230,367 $ 2020 7,544,631 3,262,281 10,806,912 (1) Tax incentives earned on qualified production spend generally reduce the cost-basis of content assets and result in lower content amortization over the life of the title. For the year ended December 31, 2022, tax incentives resulted in lower content amortization on produced content of approximately $719 million. 15 NETFLIX

View entire presentation