同业对比摊销方法的技巧与实践

我们找来几家同业可比公司的摊销政策进行对比，来看爱奇艺的版权摊销方法是否谨慎合理。

优酷土豆——对于独家版权中产生的非直接广告收入，使用加速摊销法，而对于特定的视频内容，使用直线摊销法。其财报中表述如下：

We have two types of licensed copyrights， 1) non-exclusive licensed copyrights and 2) exclusive licensed copyrights.With nonexclusive licensed copyrights， we have the right to broadcast the contents on its own websites.While， with exclusive licensed copyrights， in addition to the broadcasting right， we also have the right to sub-license the underlying contents to third parties.

Non-exclusive licensed copyrights， which only generate indirect advertising revenues， are generally amortized using an accelerated method based on historical viewership consumption patterns.The amortization of certain licensed video content other than movies， television series， variety shows and animations is on a straight-line basis， as the consumption pattern based on historical viewing data supports this method.Estimates of the consumption patterns for licensed copyrights are reviewed periodically and revised， if necessary.When the amortization pattern is revised， it is accounted for as a change in accounting estimate prospectively in accordance with ASC 250， Accounting Changes and Error Corrections (“ASC 250”).

Exclusive licensed copyrights generate both direct sublicensing and indirect advertising revenues.The purchase cost of exclusive licensed copyrights includes a broadcasting right and a right to sublicense to third parties and we allocate thecontent cost to these two rights when the exclusive licensed copyright is initially recognized based on the relative portion of our estimate of the total revenues that will be generated by each right.For the broadcasting right， which is the portion of an exclusive licensed copyright that generates indirect advertising revenues， the content costs are amortized using an accelerated method based on historical viewership consumption patterns， which is the same with that of non-exclusive licensed copyrights as discussed above.For the right to sublicense to third parties， which is the portion of an exclusive licensed copyright that generates direct revenues， the content costs are amortized in accordance with ASC 926 using an individual-film-forecastcomputation method， which amortizes such costs based on the ratio of the sum of sublicensing revenues and barter sublicensing revenues generated for the current period to the total direct revenues estimated to be generated by the exclusive licensed copyrights for their whole license period or estimated useful lives.We revisit the forecasted total direct revenues on a periodic basis and any resulting changes to such estimates and the resulting amortization expense are accounted for prospectively as a change in accounting estimate in accordance ASC 250.(www.xing528.com)

Netflix——90%的版权按直线法摊销，最长摊销年限为4年。

乐视网——版权按授权期或10年，以直线法进行摊销。

注意，对比几大巨头，能够发现，版权类无形资产的摊销，并无一定之规。巨头NetFlix采取直线法摊销，而爱奇艺采取分类摊销。仔细衡量，Netflix的折旧方式看似最简单粗暴，但其实最为谨慎。