A.23 ASC 920, Entertainment — Broadcasters

50-1 An entity shall disclose its methods of accounting for the rights acquired under a license agreement, including, but not limited to, the following methods:

1. The method or method(s) used in computing amortization
2. For impairment, a description of the unit(s) of account used for impairment testing and the method(s) used for determining fair value.

50-4 For impairment amounts recognized for a license agreement that is not included in a film group, the following information shall be disclosed in the notes to financial statements that include the period in which the impairment losses are recognized:

1. A description of the facts and circumstances leading to the impairment
2. The amount of impairment losses
3. The caption in the income statement where the impairment losses are recorded
4. If applicable, the segment(s) under Topic 280 where the impairment losses are recorded.