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Film and Television Costs | 12 Months Ended
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Dec. 31, 2015
Film And Television Costs Disclosure [Text Block] | Note 6: Film and Television Costs
December 31 (in millions) |  | 2015 |  | 2014
Film Costs: |  |  |  |
| Released, less amortization | $ | 1,275 | $ | 1,371
| Completed, not released |  | 226 |  | 71
| In production and in development |  | 907 |  | 1,189
|  |  | 2,408 |  | 2,631
Television Costs: |  |  |  |
| Released, less amortization |  | 1,573 |  | 1,273
| In production and in development |  | 737 |  | 505
|  |  | 2,310 |  | 1,778
Programming rights, less amortization |  | 2,350 |  | 2,157
|  |  | 7,068 |  | 6,566
Less: Current portion of programming rights |  | 1,213 |  | 839
Film and television costs | $ | 5,855 | $ | 5,727
Based on our current estimates of the total remaining gross revenue from all sources (“ultimate revenue”), in 2016 we expect to amortize approximately $1.5 billion of film and television costs associated with our original film and television productions that have been released, or completed and not yet released. Through 2018, we expect to amortize a pproximately 87% of unamort ized film and television costs for our released productions, excluding amounts allocated to acquired libraries. As of December 31, 2015, acquired film and television libraries, which are included within the “released, less amortization” captions in the table above, had remaining unamortized costs of $449 million. These costs are generally amortized over a period not to exceed 20 years, and approximately 49% of these costs are expected t o be amortized through 2018. Capitalization of Film and Television Costs We capitalize film and television production costs, including direct costs, production overhead, print costs, development costs and interest. We amortize capitalized film and tele vision production costs, including acquired libraries, and accrue costs associated with participation and residual payments to programming and production expenses. We generally record the amortization and the accrued costs using the individual film forecas t computation method, which amortizes such costs in the same ratio as the associated ultimate revenue. Estimates of ultimate revenue and total costs are based on anticipated release patterns, public acceptance and historical results for similar productio ns. Unamortized film and television costs, including acquired film and television libraries, are stated at the lower of unamortized cost or fair value. We do not capitalize costs related to the distribution of a film in movie theaters or the licensing or s ale of a film or television production, which are primarily costs associated with the marketing and distribution of film and television programming. In determining the estimated lives and method of amortization of acquired film and television libraries, w e generally use the method and the life that most closely follow the undiscounted cash flows over the estimated life of the asset. Upon the occurrence of an event or a change in circumstance that was known or knowable as of the balance sheet date and that indicates the fair value of a film is less than its unamortized costs, we determine the fair value of the film and record an impairment charge for the amount by which the unamortized capitalized costs exceed the film’s fair value. We enter into cofinanc ing arrangements with third parties to jointly finance or distribute certain of our film productions. Cofinancing arrangements can take various forms, but in most cases involve the grant of an economic interest in a film to an investor. The number of inves tors and the terms of these arrangements can vary, although investors generally assume full risk for the portion of the film acquired in these arrangements. We account for the proceeds received from a third-party investor under these arrangements as a redu ction to our capitalized film costs. In these arrangements, the investor owns an undivided copyright interest in the film, and therefore in each period we record either a charge or a benefit to programming and production expenses to reflect the estimate of the third-party investor’s interest in the profit or loss of the film. The estimate of the third-party investor’s interest in the profit or loss of a film is determined using the ratio of actual revenue earned to date to the ultimate revenue expected to b e recognized over the film’s useful life. We capitalize the costs of programming content that we license but do not own, including rights to multiyear, live-event sports programming, at the earlier of when payments are made for the programming or when the license period begins and the content is available for use. We amortize capitalized programming costs as the associated programs are broadcast. We amortize multiyear, live-event sports programming rights using the ratio of the current period revenue to the estimated ultimate revenue or under the terms of the contract. Acquired programming costs are recorded at the lower of unamortized cost or net realizable value on a program by program, package, channel or daypart basis. A daypart is an aggregation of p rograms broadcast during a particular time of day or programs of a similar type. Programming acquired by our Cable Networks segment is primarily tested on a channel basis for impairment, whereas programming acquired by our Broadcast Television segment is t ested on a daypart basis. If we determine that the estimates of future cash flows are insufficient or if there is no plan to broadcast certain programming, we recognize an impairment charge to programming and production expenses.
NBCUniversal Media LLC [Member] |
Film And Television Costs Disclosure [Text Block] | Note 6: Fi lm and Television Costs
December 31 (in millions) |  | 2015 |  | 2014
Film Costs: |  |  |  |
| Released, less amortization | $ | 1,275 | $ | 1,371
| Completed, not released |  | 226 |  | 71
| In production and in development |  | 907 |  | 1,189
|  |  | 2,408 |  | 2,631
Television Costs: |  |  |  |
| Released, less amortization |  | 1,573 |  | 1,273
| In production and in development |  | 737 |  | 505
|  |  | 2,310 |  | 1,778
Programming rights, less amortization |  | 2,329 |  | 2,130
|  |  | 7,047 |  | 6,539
Less: Current portion of programming rights |  | 1,200 |  | 825
Film and television costs | $ | 5,847 | $ | 5,714
Based on our current estimates of the total remaining gross revenue from all sources (“ultimate revenue”), in 2016 we expect to amortize approximately $1.5 billion of film and television costs associated with our original film and television productions that have been released, or completed and not yet released. Through 2018, we expect to amortize a pproximately 87% of unamort ized film and television costs for our released productions, excluding amounts allocated to acquired libraries. As of December 31, 2015, acquired film and television libraries, which are included within the “released, less amortization” captions in the table above, had remaining unamortized costs of $449 million. These costs are generally amortized over a period not to exceed 20 years, and approximately 49% of these costs are expected t o be amortized through 2018. Capitalization of Film and Television Costs We capitalize film and television production costs, including direct costs, production overhead, print costs, development costs and interest. We amortize capitalized film and tele vision production costs, including acquired libraries, and accrue costs associated with participation and residual payments to programming and production expense s. We generally record the amortization and the accrued costs using the individual film forecas t computation method, which amortizes such costs in the same ratio as the associated ultimate revenue. Estimates of ultimate revenue and total costs are based on anticipated release patterns, public acceptance and historical results for similar productions. Unamortized film and television costs, including acquired film and television libraries, are stated at the lower of unamortized cost or fair value. We do not capitalize costs related to the distrib ution of a film in movie theaters or the licensing or sal e of a film or television production, which are primarily costs associated with the marketing and distribution of film and television programming. In determining the estimated lives and method of amortization of acquired film and television libraries, we generally use the method and the life that most closely follow the undiscounted cash flows over the estimated life of the asset. Upon the occurrence of an event or a change in circumstance that was known or knowable as of the balance sheet date and that i ndicates the fair value of a film is less than its unamortized costs, we determine the fair value of the film and record an impairment charge for the amount by which the unamortized capitalized costs exceed the film’s fair value. We enter into cofinancin g arrangements with third parties to jointly finance or distribute certain of our film productions. Cofinancing arrangements can take various forms, but in most cases involve the grant of an economic interest in a film to an investor. The number of investo rs and the terms of these arrangements can vary, although investors generally assume full risk for the portion of the film acquired in these arrangements. We account for the proceeds received from a third-party investor under these arrangements as a reduct ion to our capitalized film costs. In these arrangements, the investor owns an undivided copyright interest in the film, and therefore in each period we record either a charge or a benefit to programming and production expenses to reflect the estimate of t he third-party investor’s interest in the profit or loss of the film. The estimate of the third-party investor’s interest in the profit or loss of a film is determined using the ratio of actual revenue earned to date to the ultimate revenue expected to be recognized over the film’s useful life. We capitalize the costs of programming content that we license but do not own, including rights to multiyear, live-event sports programming, at the earlier of when payments are made for the programming or when the li cense period begins and the content is available for use. We amortize capitalized programming costs as the associated programs are broadcast. We amortize multiyear, live-event sports programming rights using the ratio of the current period revenue to the estimated u ltimate r evenue or under the terms of the contract. Acquired programming costs are recorded at the lower of unamortized cost or net realizable value on a program by program, package, channel or daypart basis. A daypart is an aggregation of programs broadc ast during a particular time of day or progr ams of a similar type. P rogramming acquired by our Cable Networks segment is primarily tested on a channel basis for impairment, whereas programming acquired by our Broadcast Television segment is tested on a daypart basis. If we determine that the estimates of future cash flows are insufficient or if there is no plan to broadcast certain programming, we recognize an impairment charge to programming and production expense s.

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