# ASC 230-920-45: Statement of Cash Flows — Entertainment—Broadcasters — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 230-920-45: 45 Other Presentation Matters

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#### Reporting Cash Flows

##### [230-920-45-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-45-1)

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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 shall report cash outflows for the costs incurred to obtain 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 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.