XML 56 R18.htm IDEA: XBRL DOCUMENT
v3.25.0.1

CONTENT RIGHTS | 12 Months Ended
--- | ---
Dec. 31, 2024
Intangible Assets, Net (Excluding Goodwill) [Abstract] |
CONTENT RIGHTS | CONTENT RIGHTS For purposes of amortization and impairment, capitalized content costs are grouped based on their predominant monetization strategy: individually or as a group. Programming rights are presented as two separate captions: licensed content and advances and live programming and advances. Live programming includes licensed sports rights and related advances. The table below presents the components of content rights (in millions).
| December 31, 2024
|  | Predominantly Monetized Individually |  | Predominantly Monetized as a Group |  | Total
Theatrical film production costs: |  |  |  |  |  |
Released, less amortization |  | $ | 1,478 |  |  | $ | — |  |  | $ | 1,478 |
Completed and not released |  | 480 |  |  | — |  |  | 480 |
In production and other |  | 1,308 |  |  | — |  |  | 1,308 |
Television production costs: |  |  |  |  |  |
Released, less amortization |  | 1,470 |  |  | 5,678 |  |  | 7,148 |
Completed and not released |  | 314 |  |  | 767 |  |  | 1,081 |
In production and other |  | 392 |  |  | 2,008 |  |  | 2,400 |
Total theatrical film and television production costs |  | $ | 5,442 |  |  | $ | 8,453 |  |  | $ | 13,895 |
Licensed content and advances, net |  |  |  |  |  | 4,369 |
Live programming and advances, net |  |  |  |  |  | 1,375 |
Game development costs, less amortization |  |  |  |  |  | 247 |
Total film and television content rights and games |  |  |  |  |  | 19,886 |
Less: Current content rights and prepaid license fees, net |  |  |  |  |  | (784) |
Total noncurrent film and television content rights and games |  |  |  |  |  | $ | 19,102 |
| December 31, 2023
|  | Predominantly Monetized Individually |  | Predominantly Monetized as a Group |  | Total
Theatrical film production costs: |  |  |  |  |  |
Released, less amortization |  | $ | 2,823 |  |  | $ | — |  |  | $ | 2,823 |
Completed and not released |  | 107 |  |  | — |  |  | 107 |
In production and other |  | 1,300 |  |  | — |  |  | 1,300 |
Television production costs: |  |  |  |  |  |
Released, less amortization |  | 1,471 |  |  | 5,317 |  |  | 6,788 |
Completed and not released |  | 380 |  |  | 606 |  |  | 986 |
In production and other |  | 417 |  |  | 2,624 |  |  | 3,041 |
Total theatrical film and television production costs |  | $ | 6,498 |  |  | $ | 8,547 |  |  | $ | 15,045 |
Licensed content and advances, net |  |  |  |  |  | 4,519 |
Live programming and advances, net |  |  |  |  |  | 1,943 |
Game development costs, less amortization |  |  |  |  |  | 565 |
Total film and television content rights and games |  |  |  |  |  | 22,072 |
Less: Current content rights and prepaid license fees, net |  |  |  |  |  | (843) |
Total noncurrent film and television content rights and games |  |  |  |  |  | $ | 21,229 |
Content amortization consisted of the following (in millions).
|  | Year Ended December 31,
|  | 2024 |  | 2023 |  | 2022
Predominantly monetized individually |  | $ | 3,999 |  |  | $ | 5,165 |  |  | $ | 5,175 |
Predominantly monetized as a group |  | 9,554 |  |  | 10,648 |  |  | 8,935 |
Total content amortization |  | $ | 13,553 |  |  | $ | 15,813 |  |  | $ | 14,110 |
Content expense includes amortization, impairments, and development expense and is generally a component of costs of revenues on the consolidated statements of operations. For the year ended December 31, 2024, total content impairments were $558 million, of which content impairments and other content development costs and write-offs of $165 million were primarily due to the abandonment of certain titles in connection with the fourth quarter 2024 restructuring initiative associated with the Warner Bros. Games group and are reflected in restructuring and other charges in the Studios segment. For the year ended December 31, 2023, total content impairments were $326 million, of which content impairments and other content development costs and write-offs of $115 million were primarily due to the abandonment of certain films in connection with the third quarter 2023 strategic realignment plan associated with the Warner Bros. Pictures Animation group and are reflected in restructuring and other charges in the Studios segment. For the year ended December 31, 2022, total content impairments were $2,807 million. Content impairments of $2,756 million and content development write-offs of $377 million were due to the abandonment of certain content categories in connection with the strategic realignment of content following the Merger and are reflected in restructuring and other charges in the Studios, Networks and DTC segments. (See Note 6.) The table below presents the expected future amortization expense of the Company’s film and television content rights, licensed content and advances, live programming rights and advances, and games as of December 31, 2024 (in millions).
|  | Year Ending December 31,
|  | 2025 |  | 2026 |  | 2027
Released investment in films and television content: |  |  |  |  |  |
Monetized individually |  | $ | 946 |  |  | $ | 547 |  |  | $ | 468 |
Monetized as a group |  | 2,312 |  |  | 1,284 |  |  | 804 |
Licensed content and advances |  | 1,394 |  |  | 812 |  |  | 603 |
Live programming and advances |  | 1,136 |  |  | 33 |  |  | 25 |
Games |  | 66 |  |  | 3 |  |  | — |
Completed and not released investment in films and television content: |  |  |  |  |  |
Monetized individually |  | $ | 647 |  |  |  |  |
Monetized as a group |  | 309 |  |  |  |  |
At December 31, 2024, acquired film and television libraries are being amortized using straight-line or other accelerated amortization methods through 2033.

X
- References No definition available. + Details
Name: | us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of costs incurred in the direct production, co-production, or licensing of content rights. This includes the major components of deferred costs that are capitalized at the end of the reporting period, the portion of deferred costs amortized to expense during the reporting periods, and significant impairment charges or write-offs recorded during the reporting periods. + References No definition available. + Details
Name: | wbd_ContentRightsTextBlock
Namespace Prefix: | wbd_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration