With it, Disney is hoping to amortize the cost of its ABC programming with reruns of shows like Who Wants to Be a Millionaire.

FORBES: Beyond Power Rangers

But with ESPN's muscle to raise the monthly fees it charges cable systems and amortize the huge cost across multiple outlets, it should prove to be worth the high price.

FORBES: On The Cover

You'll have to put down 30% of the cost of the building and amortize your loan.

FORBES: Going Commercial

Now, under new rules adopted in June by the Financial Accounting Standards Board, they'll have to amortize the production costs over no more than ten years and immediately expense the marketing (which can cost as much as making the film).

FORBES: Goodwill For All

In the past TiVo has had to expense the cost of the cobranding, either in the form of direct subsidies or as a noncash charge to amortize stock and warrants issued in return for services.

FORBES: Delayed payback