Business & Consumer Services: Segment reporting (ASU 2023-07)

Supplemental information about significant segment expenses	2025	2024	2023
Entertainment
Programming and production costs	22,273	22,385	23,912
Other segment operating expenses (1)	5,400	5,347	5,804
Selling, general, administrative and other	9,733	9,326	9,404
Depreciation and amortization	825	734	756
Total Entertainment costs and expenses	38,231	37,792	39,876
Sports
Programming and production costs	12,492	12,983	12,373
Other segment operating expenses (2)	986	951	941
Selling, general, administrative and other	1,331	1,298	1,314
Depreciation and amortization	48	39	73
Total Sports costs and expenses	14,857	15,271	14,701
Experiences
Operating labor	8,948	8,392	7,550
Infrastructure costs	3,511	3,363	3,127
Costs of goods sold and distribution costs	3,253	3,319	3,357
Other segment operating expenses (3)	3,512	3,282	3,095
Selling, general, administrative and other	4,114	3,944	3,675
Depreciation and amortization	2,823	2,579	2,789
Total Experiences costs and expenses	26,161	24,879	23,593
Eliminations (4)	( 1,869 )	( 1,595 )	( 1,397 )
Corporate and unallocated shared expenses	1,646	1,435	1,147
TFCF and Hulu acquisition amortization (5)	1,567	1,665	1,986
Total costs and expenses	80,593	79,447	79,906

(1) Other operating expenses of Entertainment include technology support costs, distribution costs and costs of goods sold.

(2) Other operating expenses of Sports include technology support costs and distribution costs.

(3) Other operating expenses of Experiences include costs for supplies, commissions and entertainment offerings.

(4) Reflects fees paid by (a) Hulu to ESPN and the Entertainment linear networks business for the right to air their networks on Hulu Live TV and (b) ABC Network and Disney+ to ESPN to program certain sports content on ABC Network and Disney+. The offset is included in Entertainment programming and production costs.

(5) Excludes amortization of TFCF intangible assets related to equity investees.

A reconciliation of segment operating income to income before income taxes is as follows: