accounting for Content Costs

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would need help on accounting for content created for website.

The content is in form of webisodes of TV serials,  albums, films or other interesting viedos. Should this be expensed off or capitalised ?

Normally the content gets highlighted immediately after creation and therefore receives maximum views. However it is cabaple of being searched and retrieved for infinite time. The revenue generation possibility (in terms of display of advertisement) exists almost every time the content is displayed irrespective of the age of the content.

Anyone aware of the industry practice here ?

With appreciate replies preferably with reference to the Standards.

regards

Shreyas

 

Replies (1)

In my opinion it should be expensed as the viewing interest declines exponentially with time, that too maximum one year.

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