Table
of Contents
Chapter 1 - Entertainment
Broadcasters Section 1
Rules, Concepts, and
Illustrations
Cost Allocation and Amortization
of Capitalized Program License Agreement
Balance Sheet Valuation of
Capitalized Program License Agreement
Network Affiliation Agreements
Entertainment - Cable Television
Rules, Concepts, and
Illustrations
Establishment
of the Prematurity Period
Accounting for Costs during the
Prematurity Period
Capitalization of Interest Costs
during the Prematurity Period
Recognition of Hookup Revenue and
Amortization of Capitalized Costs
Recoverability of Capitalized
Assets
Chapter 1 - Section 1 Review
Questions
Chapter 1 - Entertainment
Broadcasters Section 2
Rules, Concepts, and
Illustrations
Revenue
Recognition-Basic Principles
Discussion of Revenue Recognition
Considerations
Discussion of Cost and Expenses
Considerations
Rules, Concepts, and
Illustrations
Cost of Record Masters Incurred
by a Record Company
Considerations of the New Revenue
Model
Options to Acquire Additional
Goods or Services
Overview & Implications of
the New Model
Chapter 1 - Section 2 Review
Questions