Interpret the four television cost asset categories

Reference no: EM13900200

The Walt Disney Company shows "television costs" as an asset on its balance sheet. In the notes to its financial statements, the following television cost disclosure was made:

Sept. 30, 2004 Sept. 30, 2003

Released, less amortization                  $ 893                $ 961
Completed, not released                       175                    126
In-process                                           292                    283
In development or pre-production           24                      11
Television costs:                                 $1,384               $1,381

a. Interpret the four television cost asset categories.

b. How are these classifications similar or dissimilar to the inventory classifications used in a manufacturing firm?

Reference no: EM13900200

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