XML 25 R14.htm IDEA: XBRL DOCUMENT v3.25.3
CONTENT ASSETS
9 Months Ended
Sep. 30, 2025
Capitalized Content Costs [Abstract]  
CONTENT ASSETS
7. CONTENT ASSETS
Content assets, net consisted of the following (in thousands):
 As of
 September 30, 2025December 31, 2024
Licensed content, net and advances$100,905 $152,851 
Produced content:
Released, less amortization66,830 65,990
Completed, not released7,924 23,267
In production5,684 7,565
Total produced content, net80,438 96,822
Total Content assets, net and advances$181,343 $249,673 
Current portion (included in Prepaid expenses and other current assets)$6,217 $12,352 
Non-current portion$175,126 $237,321 
Amortization of content assets is included in Cost of revenue, platform in the condensed consolidated statements of operations and is as follows (in thousands):
Three Months EndedNine Months Ended
 September 30, 2025September 30, 2024September 30, 2025September 30, 2024
Licensed content$39,590 $40,744 $119,768 $114,979 
Produced content10,240 10,126 31,065 32,106 
Total amortization costs$49,830 $50,870 $150,833 $147,085 
During the three and nine months ended September 30, 2025, the Company wrote off $2.8 million of unamortized costs related to produced content assets that were removed from the content library of the Roku Channel. There were no write-offs during the three months ended September 30, 2024. During the nine months ended September 30, 2024, the Company wrote-off $11.8 million of unamortized costs related to produced content assets that were removed from the content library of The Roku Channel.