Program Rights & Amortization
Compare time-based and play-based amortization, including Higher of Time or Plays.
02Choose an amortization method
Licensed-play dates
The contract play count sets the equal cost assigned to each licensed play.
Leave unused plays blank. Enter licensed plays only; included repeats do not consume another play. Expense is assessed at each play date and month-end. Dates use the selected calendar day without time-zone conversion.
Expense & remaining balance
Planned allocation across the complete schedule
Subscribers can download PNG and SVG graphics, plus Excel schedules with a chart snapshot. All on-screen charts and calculations are free to use.
03Review the allocation schedule
Edit gold percentages to test a different allocation.
| Date | Period / play | Weight (%) | Share | Expense | Closing balance |
|---|---|---|---|---|---|
| Complete schedule | 100% | $100,000 | $0 | ||
Time and play comparison
Compare cumulative amounts. Period expense is the increase in the applied total.
| Date | Months elapsed | Plays used | Time cumulative | Play cumulative | Applied cumulative | Period expense | Closing balance | Higher basis |
|---|---|---|---|---|---|---|---|---|
| Complete schedule | ||||||||
Subscriber downloads
Includes program assumptions, dates, editable allocation weights, and formulas for expense, cumulative expense, and remaining balance, plus the selected chart as a snapshot. An active subscription unlocks all three download formats.
Illustrative planning model. Choose a method consistent with your organization’s approved accounting policy and expected content use. Cash payments, impairment, residuals, and changes in estimates are outside this example. All sample program details are fictional.