Overview of Content Accounting
FAQ (continued).
How do I calculate your cash spending on content?
Cash spending on content can be derived from our cash flow statement. The
sum of Additions to Content Assets and the Change in Content Liabilities
equates to our cash spending on content
Cash flows from operating activities:
Net income
Adjustments to reconcile net income to net cash provided by operating activities:
Additions to content assets
Change in content liabilities
Amortization of content assets
$
2022
Year Ended December 31,
2021
4,491,924
(16,839,038)
179,310
14,026,132
24
$ 5,116,228 $
(17,702,202)
232,898
12,230,367
2020
2,761,395
(11,779,284)
(757,433)
10,806,912
~$16.7 bil. in cash spent
on content in FY22 vs.
$14.0 bil. in content
amortization, resulting in
a 1.2x ratio of cash spend
on content to content
amort. ratio
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