This excerpt taken from the NFLX 10-Q filed Nov 2, 2007.
Certain amounts in the Companys condensed consolidated statements of cash flows for the nine months ended September 30, 2007 were reclassified to conform to the current period presentation. For the six months ended June 30, 2007, the change in accounts payable within cash provided by operating activities included amounts payable for acquisition of content of $7.0 million. This amount should have been reflected as a reduction to acquisition of content within net cash used in investing activities. As this amount was considered immaterial, we have reclassified $7.0 million from accounts payable within net cash provided by operating activities to acquisition of content library within net cash used in investing activities for the nine months ended September 30, 2007, and will reclassify for the three and six months ended June 30, 2007 in future filings. This reclassification does not have an impact on revenues, net income or net income per share for the impacted periods. The following table reflects the impact of the reclassification: