{"iri":"http://fasb.org/us-gaap/2026#TheatricalFilmCostsDevelopment","label":"Theatrical Film Costs, Development (Deprecated 2025)","definition":"The amount of direct negative costs incurred in development of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TheatricalFilmCostsDevelopment"}