{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/920/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"230","topic_title":"Statement of Cash Flows","subtopic":"230-920","subtopic_title":"Entertainment—Broadcasters","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-920-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DA4D6FE2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic provides guidance to a <a href=\"/glossary/b/#broadcaster\" class=\"term\" title=\"An entity or an affiliated group of entities that transmits radio or television program material.\"><span>broadcaster</span></a> licensee on the classification in the statement of cash flows of certain costs incurred for the rights acquired under a <a href=\"/glossary/l/#license-agreement\" class=\"term\" title=\"A typical license agreement for program material (for example, features, specials, series, or cartoons) covers several programs (a package) and grants a television station, group of stations, network, pay television, or cable television system (licensee) the right to broadcast either a specified number or an unlimited number of showings over a maximum period of time (license period) for a specified fee.\"><span>license agreement</span></a> for program material. This Subtopic also provides guidance for presenting the amortization of the capitalized costs of license agreements.</span></span> </div> </div>","snippet":"This Subtopic provides guidance to a broadcaster licensee on the classification in the statement of cash flows of certain costs incurred for the rights acquired under a license agreement for program material. This Subtop…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7609ce49b1ff0041affe8467c3ccea259f911eccd927fd274dbff3ee7d21aecb","downloaded_from":"2026-09-09T23:12:28.377Z","last_downloaded_at":"2026-09-09T23:12:28.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478177","source_sha256":"b2cc76af42395adc9c23041752d3bae21848bde611c2b4a838eb032d11e3cd04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06adfa7c0e7b17e1a560560d742de98ae4eb7e99ffaf83558fd36eadea97a42f","downloaded_from":"2026-09-09T23:12:28.377Z","last_downloaded_at":"2026-09-09T23:12:28.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478177","source_sha256":"b2cc76af42395adc9c23041752d3bae21848bde611c2b4a838eb032d11e3cd04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:848844a08ef35c5fd3b0eb9c7abf063cf979da53bcf3cdff7c84f3ab54d0fc59","downloaded_from":"2026-09-09T23:12:28.377Z","last_downloaded_at":"2026-09-09T23:12:28.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478177","source_sha256":"b2cc76af42395adc9c23041752d3bae21848bde611c2b4a838eb032d11e3cd04"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:848844a08ef35c5fd3b0eb9c7abf063cf979da53bcf3cdff7c84f3ab54d0fc59","downloaded_from":"2026-09-09T23:12:28.377Z","last_downloaded_at":"2026-09-09T23:12:28.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478177","source_sha256":"b2cc76af42395adc9c23041752d3bae21848bde611c2b4a838eb032d11e3cd04"}}