For purposes of amortization and impairment, capitalized content costs are grouped based on their predominant monetization strategy: individually or as a group. Programming rights are presented as two separate captions: licensed content and advances and live programming and advances. Live programming includes licensed sports rights and related advances. The tables below present the components of content rights (in millions).


	March 31, 2024
		Predominantly Monetized Individually		Predominantly Monetized as a Group		Total
Theatrical film production costs:
Released, less amortization		$	2,605	$	—	$	2,605
Completed and not released		554		—		554
In production and other		976		—		976

Television production costs:
Released, less amortization		1,380		4,833		6,213
Completed and not released		615		621		1,236
In production and other		348		2,472		2,820
Total theatrical film and television production costs		$	6,478	$	7,926	$	14,404
Licensed content and advances, net						4,631
Live programming and advances, net						2,050
Game development costs, less amortization						497
Total film and television content rights and games						21,582
Less: Current content rights and prepaid license fees, net						(1,143)
Total noncurrent film and television content rights and games						$	20,439


	December 31, 2023
		Predominantly Monetized Individually		Predominantly Monetized as a Group		Total
Theatrical film production costs:
Released, less amortization		$	2,823	$	—	$	2,823
Completed and not released		107		—		107
In production and other		1,300		—		1,300

Television production costs:
Released, less amortization		1,471		5,317		6,788
Completed and not released		380		606		986
In production and other		417		2,624		3,041
Total theatrical film and television production costs		$	6,498	$	8,547	$	15,045
Licensed content and advances, net						4,519
Live programming and advances, net						1,943
Game development costs, less amortization						565
Total film and television content rights and games						22,072
Less: Current content rights and prepaid license fees, net						(843)
Total noncurrent film and television content rights and games						$	21,229


	Three Months Ended March 31,
	2024		2023

Predominantly monetized individually	$	922	$	1,531





Predominantly monetized as a group	2,779		3,096



Total content amortization	$	3,701	$	4,627

Content expense includes amortization, impairments, and development expense and is generally a component of costs of revenues on the consolidated statements of operations. Content and game impairments were $126 million and $96 million, respectively, for the three months ended March 31, 2024 and 2023.