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Programming Content | 6 Months Ended | 12 Months Ended
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Sep. 30, 2024 | Mar. 31, 2024
Starz Business of Lions Gate Entertainment Corp |  |
Programming Content | 3 . Programming Content The predominant monetization strategy for all of the Starz Business’s programming content (which includes licensed program rights and owned and produced films and television programs) is as a group. Total programming content is as follows:
|  | September 30, 2024 |  |  | March 31, 2024 |
|  | (Amounts in millions) |
Licensed program rights, net of accumulated amortization |  | $ | 1,098.5 |  |  | $ | 919.4 |
Owned and produced films and television programs: |  |  |  |  |  |  |  |
Released, net of accumulated amortization |  |  | 11.6 |  |  |  | 15.6 |
In progress |  |  | — |  |  |  | 5.0 |
In development |  |  | 3.8 |  |  |  | 2.9 |
|  |  | 15.4 |  |  |  | 23.5 |
Programming content, net |  | $ | 1,113.9 |  |  | $ | 942.9 |
Amortization of programming content is as follows and was included in direct operating expense in the unaudited condensed combined statements of operations:
|  | Six Months Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | (Amounts in millions) |
Amortization expense: |  |  |  |  |  |  |  |
Licensed program rights |  | $ | 327.1 |  |  | $ | 247.1 |
Owned and produced films and television programs |  |  | 4.0 |  |  |  | 79.9 |
|  | $ | 331.1 |  |  | $ | 327.0 |
| 3. Programming Content The predominant monetization strategy for all of the Starz Business’s programming content (which includes licensed program rights and owned and produced films and television programs) is as a group. Total programming content is as follows:
|  | March 31, 2024 |  |  | March 31, 2023 |
|  | (Amounts in millions) |
Licensed program rights, net of accumulated amortization |  | $ | 919.4 |  |  | $ | 840.7 |
Owned and produced films and television programs: |  |  |  |  |  |  |  |
Released, net of accumulated amortization |  |  | 15.6 |  |  |  | 67.0 |
Completed and not released |  |  | — |  |  |  | 122.7 |
In progress |  |  | 5.0 |  |  |  | — |
In development |  |  | 2.9 |  |  |  | 4.1 |
|  |  | 23.5 |  |  |  | 193.8 |
Programming content, net |  | $ | 942.9 |  |  | $ | 1,034.5 |
Amortization of programming content is as follows and was included in direct operating expense in the combined statement of operations:
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (Amounts in millions) |
Amortization expense: |  |  |  |  |  |  |  |  |  |  |  |
Licensed program rights |  | $ | 544.5 |  |  | $ | 596.0 |  |  | $ | 536.8 |
Owned and produced films and television programs |  |  | 82.0 |  |  |  | 49.0 |  |  |  | 56.2 |
|  | $ | 626.5 |  |  | $ | 645.0 |  |  | $ | 593.0 |
The table below summarizes estimated future amortization expense for the Starz Business’s programming content as of March 31, 2024:
|  | Year Ending March 31, |
|  | 2025 |  |  | 2026 |  |  | 2027 |
|  | (Amounts in millions) |
Estimated future amortization expense: |  |  |  |  |  |  |  |  |  |  |  |
Licensed program rights |  | $ | 475.1 |  |  | $ | 161.2 |  |  | $ | 108.8 |
Released owned and produced films and television programs |  |  | 5.0 |  |  |  | 3.9 |  |  |  | 4.3 |
Impairments. Programming content includes write-downs to fair value. During the fiscal years ended March 31, 2024 and 2023, the Starz Business recorded content impairment charges of $213.0 million and $87.6 million, respectively, related to restructuring plan initiatives, which included a strategic review of content performance across Starz’s platforms resulting in certain programming being removed from those platforms and written down to fair value. These charges are included in restructuring and other in the combined statements of operations and excluded from segment operating results. During the fiscal year ended March 31, 2022, in preparation of the planned completion of the Transactions, the Starz Business performed a strategic review of original programming on the STARZ platform, prior to the broader restructuring plan which began in fiscal 2023, and identified certain titles with limited strategic purpose which were removed from the STARZ service and abandoned. As a result, the Starz Business recorded content impairment charges of $33.0 million, which are included in direct operating expense in the combined statements of operations and excluded from segment operating results for Starz Networks. See Note 13 and Note 14 for further information. See Note 2 for additional content impairment charges related to discontinued operations.

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