Film and Television Costs and Advances

Film and television costs and advances are as follows:



	September 30, 2017		October 1, 2016
Theatrical film costs
Released, less amortization	$	1,658	$	1,677
Completed, not released	—		—
In-process	3,200		2,179
In development or pre-production	306		336
	5,164		4,192
Television costs
Released, less amortization	1,152		1,015
Completed, not released	472		365
In-process	364		417
In development or pre-production	53		13
	2,041		1,810
Television programming rights and advances	1,554		1,545
	8,759		7,547
Less current portion	1,278		1,208
Non-current portion	$	7,481	$	6,339

Based on management’s total gross revenue estimates as of September 30, 2017, approximately 76% of unamortized film and television costs for released productions (excluding amounts allocated to acquired film and television libraries) are expected to be amortized during the next three years. By the end of fiscal 2021, we will have reached on a cumulative basis, 80% amortization of the September 30, 2017 balance of unamortized film and television costs. Approximately $1.0 billion of accrued participation and residual liabilities will be paid in fiscal year 2018. The Company expects to amortize, based on current estimates, approximately $1.3 billion in capitalized film and television production costs during fiscal 2018.

At September 30, 2017, acquired film and television libraries have remaining unamortized costs of $175 million, which are generally being amortized straight-line over a weighted-average remaining period of approximately 14 years.