Additional Balance Sheet Information

6 Months Ended

Jun. 30, 2024

Components of Accrued liabilities for the periods ended June 30, 2024, July 2, 2023 and December 31, 2023 were as follows:


	June 30, 2024		July 2, 2023		December 31, 2023
Royalties	$	319.7	$	170.1	$	286.8
Deferred revenue	83.2		117.9		101.6
Lag & cancellation charges	76.3		82.6		118.9
Dividends (1)	—		97.1		97.2
Severance	63.0		70.7		83.7
Accrued income taxes	108.6		50.8		61.6
Other taxes	48.8		66.7		68.7
Interest	33.7		32.6		29.9
General vendor accruals	43.8		52.3		51.9
Participations and residuals	17.8		287.0		34.0
Advertising	25.8		51.7		45.0
Lease liability - current	32.7		35.2		30.5
Payroll and management incentives	51.8		31.2		85.6
Defined contribution plans	19.2		25.1		29.7
Freight	25.7		29.6		22.9
Insurance	14.3		12.1		13.3
Professional fees	10.1		13.0		12.4
Accrued expenses - IIP & IIC	0.5		57.3		0.7
Other	57.6		86.4		41.4
Total accrued liabilities	$	1,032.6	$	1,369.4	$	1,215.8

(1) During the third quarter of 2024, the Board of Directors has declared a quarterly cash dividend of $0.70 per common share payable on September 4, 2024, to shareholders of record at the close of business on August 21, 2024.

Prepaid expenses and other current assets include accrued income, current of $159.3 million, $375.8 million, and $85.6 million as of June 30, 2024, July 2, 2023 and December 31, 2023, respectively.

Other assets include deferred tax assets of $397.4 million, $264.9 million, and $427.9 million as of June 30, 2024, July 2, 2023 and December 31, 2023, respectively, and content assets of $144.7 million, $949.1 million, and $162.8 million as of June 30, 2024, July 2, 2023 and December 31, 2023, respectively.