02 — Capability · BC-1460.50
Rights & Royalty Accounting
Calculate and pay what is owed to channel owners, studios and other rights holders under each agreement, report the viewing that drives those payments, and spread content costs correctly over time.
- Royalty Accounting
- Programming Cost Settlement
- Participations
In scope
- Per-subscriber and per-view license fee calculation
- Royalty and participation statements to rights holders
- Viewing and subscriber counts reported to content owners
- Content cost amortization inputs
Out of scope
- Supplier payment execution (see BC-260.20)
- Ledger close and financial statements (see BC-210)
Decomposes into · 4
- BC-1460.50.10License Fee CalculationCalculate fees owed under each agreement from subscriber counts, views or flat terms, including minimum guarantees and most-favored terms.
- BC-1460.50.20Royalty StatementsIssue accurate statements to rights holders showing what was earned, deducted and paid for each period.
- BC-1460.50.30Rights Holder Usage ReportingReport the subscriber and viewing figures that agreements require, on time and in the form each rights holder asks for.
- BC-1460.50.40Content Cost AmortizationSpread licensed and produced content costs over the periods they earn value, and supply the figures accounting needs at close.