# ASC 230-920-05: Statement of Cash Flows — Entertainment—Broadcasters — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 230-920-05: 05 Overview and Background

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##### [230-920-05-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-05-1)

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This Subtopic provides guidance to a [broadcaster](https://asc.understandingaccounting.org/glossary/b/#broadcaster "An entity or an affiliated group of entities that transmits radio or television program material.") licensee on the classification in the statement of cash flows of certain costs incurred for the rights acquired under a [license agreement](https://asc.understandingaccounting.org/glossary/l/#license-agreement "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.") for program material. This Subtopic also provides guidance for presenting the amortization of the capitalized costs of license agreements.