# ASC 230-920: Statement of Cash Flows — Entertainment—Broadcasters Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/230/920/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:12:25.496Z to 2026-09-09T23:12:39.302Z Record version: sha256:efe4d648afdcdc2a2eeaca1d79154df7f90a65837f082478480875649a765bd6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-920: Statement of Cash Flows — Entertainment—Broadcasters ### Machine-generated study aids ```json { "summary": "This Subtopic tells broadcasters how to classify cash paid for program license rights in the statement of cash flows. Under 230-920-45-1, cash outflows to obtain rights under a license agreement for program material are operating activities, and the amortization of the capitalized license costs is included in the reconciliation of net income to net cash flows from operating activities.", "key_points": [ "A broadcaster licensee reports cash outflows for costs incurred to obtain rights under a program material license agreement as operating activities, not investing activities (230-920-45-1).", "Amortization of capitalized license agreement costs is included in the reconciliation of net income to net cash flows from operating activities (230-920-45-1).", "The Subtopic addresses both classification of the cash outflows and presentation of the amortization of the capitalized costs (230-920-05-1).", "Scope follows the Broadcasters Overall Subtopic scope in Section 920-10-15 (230-920-15-1)." ], "categories": [ "Cash flows", "Presentation", "Industry-specific" ], "audience_level": "intermediate", "student_note": "Exam trap: program rights look like a long-lived asset purchase, so students classify the payments as investing — but GAAP requires operating classification for broadcasters, with the related amortization added back in the indirect-method reconciliation.", "related_topics": [ "920-10", "920-350", "926-230", "230-10" ], "key_concepts": [ "broadcaster licensee", "license agreement for program material", "program rights", "operating activities classification", "capitalized license costs", "amortization add-back", "indirect method reconciliation" ] } ``` Source downloaded (UTC): 2026-09-09T23:12:25.496Z to 2026-09-09T23:12:25.496Z Record version: sha256:ffd31202bf16125bc3d2fae82cd93acd84916e29f5a14a83e7243015b3c9fb11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-920-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/230/920/#00-status) SEC content: no ##### [230-920-00-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:25.496Z to 2026-09-09T23:12:25.496Z Record version: sha256:6fea0a3ff20811593cba618e64d33f4b806cbb762a60401d565ce927f07d9e92 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Broadcaster	Added	Accounting Standards Update No. 2019-02	03/06/2019
License Agreement	Added	Accounting Standards Update No. 2019-02	03/06/2019

920-230-05-1	Added	Accounting Standards Update No. 2019-02	03/06/2019
920-230-15-1	Added	Accounting Standards Update No. 2019-02	03/06/2019
920-230-45-1	Added	Accounting Standards Update No. 2019-02	03/06/2019

Source downloaded (UTC): 2026-09-09T23:12:28.377Z to 2026-09-09T23:12:28.377Z Record version: sha256:848844a08ef35c5fd3b0eb9c7abf063cf979da53bcf3cdff7c84f3ab54d0fc59 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-920-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/230/920/#05-overview-and-background) SEC content: no ##### [230-920-05-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:28.377Z to 2026-09-09T23:12:28.377Z Record version: sha256:7609ce49b1ff0041affe8467c3ccea259f911eccd927fd274dbff3ee7d21aecb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. Source downloaded (UTC): 2026-09-09T23:12:32.330Z to 2026-09-09T23:12:32.330Z Record version: sha256:383b243ef370dd8c550700bcef6582939548f9107c8d69e6a6c79be850673596 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-920-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/230/920/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [230-920-15-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:32.330Z to 2026-09-09T23:12:32.330Z Record version: sha256:6906b3106b853845582ad4311ea98f972c102531ec05a5411aae55be0cdda584 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 920-10-15. Source downloaded (UTC): 2026-09-09T23:12:39.302Z to 2026-09-09T23:12:39.302Z Record version: sha256:47f95383a55e8a056e89256fab1c56a9fd469db7a4b203ab452728dd1213258c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-920-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/230/920/#45-other-presentation-matters) SEC content: no #### Reporting Cash Flows ##### [230-920-45-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:12:39.302Z to 2026-09-09T23:12:39.302Z Record version: sha256:1ac5da43a9a474ffe561ae6a476cb6ff9f68f9db088c11d7c388ac1704c8fa80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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.