(Please quote the Revenue recognition Method for each answer, thank you)

Revenue Recognition Broadcast advertising revenues are recognized when commercials are aired. Revenues from television subscription services related to the Company's primary cable programming services are recognized as services are provided. Certain of the Company's contracts with cable and (continued) oressed content does not materially affect the overall leaming experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. ce Sheet (CASE 3-2 CONTINUED) satellite operators include annual live programming commitments. In these cases, recognition of revenues subject to the commitments is deferred until the annual commitments are satisfied, which generally results in higher revenue recognition in the second half of the year. Revenues from advance theme park ticket sales are recognized when the tickets are used. For non-expiring, multi-day tickets, revenues are recognized over a three-year time period based on estimated usage, which is derived from historical usage patterns. Revenues from the theatrical distribution of motion pictures are recognized when motion pictures are exhibited. Revenues from DVD and video game sales, net of anticipated returns and customer incentives, are recognized on the date that video units are made available for sale by retailers. Revenues from the licensing of feature films and television programming are recorded when the content is available for telecast by the licensee and when certain other conditions are met. Merchandise licensing advances and guarantee royalty payments are recognized based on the contractual royalty rate when the licensed product is sold by the licensee. Nonrefundable advances and minimum guarantee royalty payments in excess of royalties earned are generally recognized as revenue at the end of the contract term. Revenues from our internet and mobile operations are recognized as services are rendered. Advertising revenues at our internet operations are recognized when advertisements are viewed online. Taxes collected from customers and remitted to governmental authorities are presented in the Consolidated Statements of Income on a net basis. h. Revenue recognition; comment on the following: 1. Broadcast advertising revenues 2. Revenues from advance theme park ticket sales 3. Revenues from the theatrical distribution of motion pictures 4. Merchandise licensing advances and guarantee royalty payments 5. Revenues from internet and mobile operations 6. Why the use of several revenue recognition methods? 7. Are the revenue recognition methods industry-specific