Wiley GAAP 2018, 16th Edition

66ASC 900S Specialized Industry GAAP

1. Contractors—Federal Government (ASC 912)
2. Perspective and Issues
3. Definitions of Terms
4. Concepts, Rules, and Examples
   1. Renegotiation
   2. Terminated Defense Contracts
5. Entertaintment—Broadcasters (ASC 920)
6. Perspective and Issues
7. Definitions of Terms
8. Concepts, Rules, and Examples
   1. Accounting for License Agreements
   2. Amortizing Capitalized Costs
      1. Example of Accounting for Program License Agreements
   3. Accounting for Network Affiliation Agreements
   4. Accounting for Barter Transactions
   5. Reporting and Disclosure
9. Entertainment—Cable Television (ASC 922)
10. Perspective and Issues
11. Definitions of Terms
12. Concepts, Rules, and Examples
    1. Accounting During the Prematurity Period
    2. Amortization
       1. Amortizable Life for Portions Built at Different Times
       2. Installation Revenues and Costs
       3. Franchise Application Costs
       4. Impairment
13. Entertainment—Casinos (ASC 924)
14. Perspective and Issues
15. Definitions of Terms
16. Concepts, Rules, and Examples
17. Entertainment—Film (ASC 926)
18. Perspective and Issues
    1. Overview
19. Definitions of Terms
20. Concepts, Rules, and Examples
    1. Revenue Recognition
       1. Persuasive Evidence of an Arrangement
       2. Delivery
       3. Commencement of Exploitation
       4. Fixed or Determinable Arrangement Fee
       5. Returns and Price Concessions
       6. Barter revenue
       7. Modifications of Arrangements
       8. Example
       9. Product Licensing
       10. Present Value
    2. Costs and Expenses—Components
       1. Film Costs
       2. Participation Costs
       3. Exploitation Costs
       4. Manufacturing Costs
    3. Costs and Expenses—Amortization of Film Costs and Accrual of Participation Costs
       1. Ultimate Revenue ...