{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/920/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Reporting Cash Flows","paragraphs":[{"citation":"230-920-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DA645D32-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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 shall report cash outflows for the costs incurred to obtain 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 as operating activities in the statement of cash flows, and it shall include the amortization of the capitalized costs of license agreements for program material in the reconciliation of net income to net cash flows from operating activities.</span></span> </div> </div>","snippet":"A broadcaster licensee shall report cash outflows for the costs incurred to obtain the rights acquired under a license agreement for program material as operating activities in the statement of cash flows, and it shall i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ac5da43a9a474ffe561ae6a476cb6ff9f68f9db088c11d7c388ac1704c8fa80","downloaded_from":"2026-09-09T23:12:39.302Z","last_downloaded_at":"2026-09-09T23:12:39.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478705","source_sha256":"e40cee4e77e7c0d390ff67d532967eb600c9b863800c9229cad479bb595968d1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1fc522ede6b57cb846cbcb0e47ae3c388d864467940569a7b8120deef5ddba7","downloaded_from":"2026-09-09T23:12:39.302Z","last_downloaded_at":"2026-09-09T23:12:39.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478705","source_sha256":"e40cee4e77e7c0d390ff67d532967eb600c9b863800c9229cad479bb595968d1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47f95383a55e8a056e89256fab1c56a9fd469db7a4b203ab452728dd1213258c","downloaded_from":"2026-09-09T23:12:39.302Z","last_downloaded_at":"2026-09-09T23:12:39.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478705","source_sha256":"e40cee4e77e7c0d390ff67d532967eb600c9b863800c9229cad479bb595968d1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47f95383a55e8a056e89256fab1c56a9fd469db7a4b203ab452728dd1213258c","downloaded_from":"2026-09-09T23:12:39.302Z","last_downloaded_at":"2026-09-09T23:12:39.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478705","source_sha256":"e40cee4e77e7c0d390ff67d532967eb600c9b863800c9229cad479bb595968d1"}}