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Media, streaming, gaming, and advertising

A USD 60 million series, in the P&L and in cash

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The prompt

An illustrative streamer pays USD 60 million upfront for a new series. It amortizes the cost 50 percent in year 1, 30 percent in year 2, and 20 percent in year 3. What is the expense in each year, and how large is the gap between cash paid and expense in year 1?

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