Research the accounting literature related to the following financial reporting issue: Intangible Costs related to the Cable Television Industry

The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles recognized by the FASB and want to access for your research.

Questions are below.

The accounting standards topic number that addresses the cable television industry. What is definition of the 'prematurity period' for cable television companies? How are programming costs recorded during the prematurity period? How should franchise application costs be recorded by these entities? How should capitalized costs be amortized by these entities (subsequent measurement of costs)?