{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/926/#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":"230-926","subtopic_title":"Entertainment—Films","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":"230-926-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E16182C3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall report cash outflows for <a href=\"/glossary/f/#film-costs\" class=\"term\" title=\"Film costs include all direct negative costs incurred in the physical production of a film, as well as allocations of production overhead and capitalized interest in accordance with Topic 835. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.\"><span>film costs</span></a>, <a href=\"/glossary/p/#participation-costs\" class=\"term\" title=\"Parties involved in the production of a film may be compensated in part by contingent payments based on the financial results of a film pursuant to contractual formulas (participations) and by contingent amounts due under provisions of collective bargaining agreements (residuals). Such parties are collectively referred to as participants, and such costs are collectively referred to as participation costs. Participations may be given to creative talent, such as actors or writers, or to entities from whom distribution rights are licensed.\"><span>participation costs</span></a>, <a href=\"/glossary/e/#exploitation-costs\" class=\"term\" title=\"All direct costs (including marketing, advertising, publicity, promotion, and other distribution expenses) incurred in connection with the distribution of a film.\"><span>exploitation costs</span></a>, and manufacturing costs as operating activities in the statement of cash flows, and it shall include the amortization of film costs in the reconciliation of net income to net cash flows from operating activities. </span></span></div></div>","snippet":"An entity shall report cash outflows for film costs, participation costs, exploitation costs, and manufacturing costs as operating activities in the statement of cash flows, and it shall include the amortization of film …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a074635b06b9bf8baf1cbbd15a0a7b97b970badf63ead2fe8228ed47639e60a","downloaded_from":"2026-09-09T23:12:50.690Z","last_downloaded_at":"2026-09-09T23:12:50.690Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477628","source_sha256":"5eb9e4c0674a1a52efbb38fc6bebc02f304876435c87fc51c4be4c3a0d6d6a4d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc2a238edde8e20c04a25fdd0c664626f1c6592751bfe3d7e14e37abab89fb73","downloaded_from":"2026-09-09T23:12:50.690Z","last_downloaded_at":"2026-09-09T23:12:50.690Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477628","source_sha256":"5eb9e4c0674a1a52efbb38fc6bebc02f304876435c87fc51c4be4c3a0d6d6a4d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eae589ea6d23bc1655c2ac06b7625ff983eb22b1c5846c0670f5f73fb5f41a30","downloaded_from":"2026-09-09T23:12:50.690Z","last_downloaded_at":"2026-09-09T23:12:50.690Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477628","source_sha256":"5eb9e4c0674a1a52efbb38fc6bebc02f304876435c87fc51c4be4c3a0d6d6a4d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eae589ea6d23bc1655c2ac06b7625ff983eb22b1c5846c0670f5f73fb5f41a30","downloaded_from":"2026-09-09T23:12:50.690Z","last_downloaded_at":"2026-09-09T23:12:50.690Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477628","source_sha256":"5eb9e4c0674a1a52efbb38fc6bebc02f304876435c87fc51c4be4c3a0d6d6a4d"}}