DreamWorks Animation SKG Inc. (DWA) shows "film costs" as an asset on its balance sheet. In the notes to its financial statements, the following disclosure was made:

a. Interpret the film cost asset categories.
b. How are these classifications similar or dissimilar to the inventory classifications used in a manufacturing firm?

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Film Costs (in thousands) Year 2 Year 1 In release: Animated feature film Television specials $392,186 67,803 $285,238 58,631 Animated feature film 206,240 62,426 474,609 15,332 Television specials $88,200 1,118 9,917 $827,890 $75,498 1,500 32,678 Feature films Television series and specials Product inventory Total film osts