# ASC 350-920-30: Intangibles—Goodwill and Other — Entertainment—Broadcasters — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/920/#30-initial-measurement)

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## ASC 350-920-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/350/920/#30-initial-measurement)

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#### License Agreements for Program Material

##### [350-920-30-1](https://asc.understandingaccounting.org/asc/350/920/#350-920-30-1)

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Paragraph [920-405-30-1](https://asc.understandingaccounting.org/asc/405/920/#405-920-30-1) presents the alternative methods under which a [broadcaster](https://asc.understandingaccounting.org/glossary/b/#broadcaster "An entity or an affiliated group of entities that transmits radio or television program material.") shall report the amount of the asset and liability for a broadcast [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.").

##### [350-920-30-2](https://asc.understandingaccounting.org/asc/350/920/#350-920-30-2)

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The capitalized costs to be amortized shall be determined under one of the methods specified in paragraph [920-405-30-1](https://asc.understandingaccounting.org/asc/405/920/#405-920-30-1). Those costs shall be allocated to individual programs within a package on the basis of the relative value of each to the broadcaster, which ordinarily would be specified in the contract.

##### [350-920-30-3](https://asc.understandingaccounting.org/asc/350/920/#350-920-30-3)

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The capitalized costs of rights to program materials shall be reported in the balance sheet at the lower of unamortized cost or fair value on a program-by-program, series, package, or [daypart](https://asc.understandingaccounting.org/glossary/d/#daypart "An aggregation of programs broadcast during a particular time of day (for example, daytime, evening, late night) or programs of a similar type (for example, sports, news, children's shows). Broadcasters generally sell access to viewing audiences to advertisers on a daypart basis.") basis, as appropriate.