Wiley GAAP 2021, 2nd Edition

64ASC 900s SPECIALIZED INDUSTRY GAAP

1. Contractors—Federal Government (ASC 912)
2. Perspective and Issues
3. Definitions of Terms
4. Concepts, Rules, and Examples
   1. Terminated Defense Contracts
5. Entertainment—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. Impairment
      2. Example of Accounting for Program License Agreements
   3. Accounting for Network Affiliation Agreements
   4. Reporting and Disclosure
9. Entertainment—Cable Television (ASC 922)
10. Perspective and Issues
11. Definitions of Terms
12. Concepts, Rules, and Examples
13. Accounting During the Prematurity Period
    1. 1. Franchise Application Costs
14. Entertainment—Casinos (ASC 924)
15. Perspective and Issues
16. Definitions of Terms
17. Concepts, Rules, and Examples
18. Entertainment—Film (ASC 926)
19. Perspective and Issues
    1. Overview
20. Definitions of Terms
21. Concepts, Rules, and Examples
    1. Costs and Expenses—Components
       1. Film Costs
       2. Participation Costs
       3. Exploitation Costs
       4. Manufacturing Costs
    2. Costs and Expenses—Amortization of Film Costs and Accrual of Participation Costs
       1. Ultimate Revenue
       2. Example of Individual Film Forecast Computation Method
    3. Valuation of Unamortized Film Costs
22. Entertainment—Music (ASC 928)
23. Perspective and Issues
24. Definitions of Terms
25. Concepts, Rules, and Examples
    1. Accounting by Licensors
       1. Fees Paid
       2. Cost of Artist Compensation
       3. Cost to Produce Masters
    2. Accounting by Licensees
26. Extractive Activities—Oil And Gas (ASC 932)
27. Perspective and Issues
    1. Definitions ...