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How would Netflix calculate the revenue per paying subscriber for each year?

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Answer:

Graphic 3 displays the three different Netflix pricing plans with different monthly prices primarily differentiated by number of users simultaneously streaming per account and HD content. Prices were raised in January 2019. The average annual revenue per paying membership is the Total Streaming Revenue divided by the Number of Paid Members ($11,242,216,000 / 110,644,000 = $101.61), Figure 4 cell C13.