Deferred Revenue and Other Advances

9 Months Ended

Sep. 30, 2011

Deferred Revenue Disclosure [Abstract]

The following is a summary of deferred revenue and other advances included in the consolidated balance sheets as of September 30, 2011 and December 31, 2010 and the related amounts earned and either recorded as revenue in the consolidated statements of income or recorded as an offset to other costs (as described below) for the three- and nine-month periods ended September 30, 2011 and 2010 (in thousands):



					Amounts Earned
					Three Months Ended				Nine Months Ended
	September 30,		December 31,		September 30,				September 30,
	2011		2010		2011		2010		2011	2010
Home Box Office Inc. Advance⁽¹⁾	$	—	$	—	$	15,000	$	—	45,000	13,333
Licensing Advances	9,939		12,967		1,204		16		7,228	20,067
Deferred Revenue	9,830		3,795		611		376		4,289	8,341
Strategic Alliance/Development Advances⁽²⁾	2,917		1,667		6,550		9,295		19,650	14,250
Other Advances	4,539		2,364		487		958		6,680	10,013
Total deferred revenue and other advances	$	27,225	$	20,793

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⁽¹⁾	The Company remains a participant of an exclusive multi-picture domestic pay television license agreement originally entered into between Old DreamWorks Studios and Home Box Office, Inc. ("HBO"), pursuant to which the Company receives advances against license fees payable for future film product. In September 2011, the agreement was amended and is currently set to expire at the end of 2012.

⁽²⁾

Of the total amounts earned against the “Strategic Alliance/Development Advances,” $3.3 million and $7.4 million, respectively, for the three months ended September 30, 2011 and 2010, and $11.0 million and $9.3 million, respectively, for the nine months ended September 30, 2011 and 2010, were capitalized as an offset to property, plant and equipment. Additionally, during the nine months ended September 30, 2011, of the total amounts earned against the “Strategic Alliance/Development Advances,” $2.1 million was recorded as a reduction to other assets.