Accounting for digitally distributed content

program may include the rights to air the feature program only in years one and three. In these cases, the licensee will allocate the fee to the two license periods (i.e., years one and three) based on their relative fair value. Based on the values allocated to each license period, the licensee will record amortization in year ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download