Accounting Standards Codification: 926 - Entertainment - Films | ASC | GAAP Plus

#	Reference	Report Element
1	926 20 45 1	Film Costs
2	926 20 50 1	Operating Cycle
3	926 20 50 1	Film Costs, Amortized in Next Operating Cycle
4	926 20 50 2	Theatrical Film Costs, Production
5	926 20 50 2	Direct-to-television Film Costs, Development
6	926 20 50 2	Direct-to-television Film Costs
7	926 20 50 2	Direct-to-television Film Costs, Completed and Not Released
8	926 20 50 2	Direct-to-television Film Costs, Production
9	926 20 50 2	Direct-to-television Film Costs, Released
10	926 20 50 2	Direct-to-television Film Costs, Preproduction
11	926 20 50 2	Theatrical Film Costs, Completed and Not Released
12	926 20 50 2	Theatrical Film Costs, Preproduction
13	926 20 50 2	Theatrical Film Costs, Development
14	926 20 50 2	Theatrical Film Costs
15	926 20 50 2	Theatrical Film Costs, Released
16	926 20 50 3	Percentage of Unamortized Film Costs
17	926 20 50 3	Percentage of Unamortized Film Costs, Description
18	926 20 50 4	Film Costs, Policy [Policy Text Block]
19	926 20 50 5	Film Libraries [Member]
20	926 230 45 1	Increase (Decrease) in Film Costs
21	926 230 45 1	Increase (Decrease) in Participation Liabilities
22	926 230 45 1	Increase (Decrease) in Exploitation Liabilities
23	926 230 45 1	Payments for Participation Liabilities
24	926 230 45 1	Payments for Film Costs
25	926 405 50 1	Accrued Participation Liabilities, Due in Next Operating Cycle
26	926 405 50 2	Participation Costs, Policy [Policy Text Block]
27	926	Entertainment [Text Block]
28	926 720 50 1	Exploitation Costs, Policy [Policy Text Block]