Revenue (Tables)

Receivables from contracts with customers, contract assets and contract liabilities are comprised of the following:

Receivables from contracts with customers

Contract liabilities

Receivables from contracts with customers are included in the consolidated statements of financial position as “Trade and other receivables, and contract assets” and “Other financial assets,”

non-current.

Contract assets are included in the consolidated statements of financial position as “Trade and other receivables, and contract assets” and “Other

non-current

assets.”

Contract liabilities are included in the consolidated statements of financial position as “Other current liabilities” and “Other

non-current

liabilities.”

Pictures - Motion Pictures and Television Productions

Pictures - Media Networks

For Motion Pictures and Television Productions in the Pictures segment, Sony has included all contracts regardless of duration.

The amount included in the Music segment primarily consists of minimum royalty guarantees or fixed fees in contracts related to license revenue for ongoing access to an evolving library of content.

Contract costs are comprised as follows:

Incremental costs of obtaining a contract