Content Production Incentives

6 Months Ended

Jun. 30, 2020

Content Production Incentives [Abstract]

Content Production Incentives

17. Content Production Incentives

The Company has access to various governmental programs that are designed to promote content production within the United States of America and certain international jurisdictions. Incentives earned with respect to expenditures on qualifying film production activities and capital projects are recorded as an offset to the related asset balances. Incentives earned with respect to television and other production activities are recorded as an offset to production expenses. The Company recognizes these benefits when we have reasonable assurance regarding the realizable amount of the incentives.

We recorded the following incentives during the three and six months ended June 30, 2020 and 2019:

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2020		2019		2020		2019
Television production incentives	$	—	$	669	$	—	$	669
Feature film production incentives		—		(82)		—		197
Infrastructure improvement incentives on qualifying capital projects (1)		—		1,438		—		1,438
Total	$	—	$	2,025	$	—	$	2,304

(1)Of this amount, $794 was recorded as a reduction in property and equipment, with the remainder recorded as a reduction to depreciation expense. Refer to Note 7, Property and Equipment, for further information.