Program Production Costs

12 Months Ended

Dec. 25, 2011

Program Production Costs [Abstract]

Program Production Costs

(6)       Program Production Costs

Program production costs are included in other assets and consist of the following at December 25, 2011 and December 26, 2010:

	2011 ------------	2010 ------------
Released, less amortization	$ 44,091	12,852
In production	33,583	19,319
Pre-production	2,161	1,417
Acquired libraries	765	1,827
	----------	----------
Total program production costs	$ 80,600	35,415
	=====	=====

Based on management’s total revenue estimates at December 25, 2011, all of the unamortized television programming costs relating to released productions are expected to be amortized during the next three years. The Company expects to amortize, based on current estimates, approximately $31,000 of the $44,091 of released programs during fiscal 2012 based on current estimates.

At December 25, 2011, acquired program libraries are being amortized based on estimates of future expected revenues over a remaining period of approximately one year.