Common Sense Note
Parents need to know that this funny-but-raunchy comedy earns its R rating with scenes that include violence (guns and shooting, some fighting), heavy sexual innuendo (though no nudity), and almost constant foul language (including "f--k," "s--t," "p---y," and much more). Plus, one of the movie's villains has a cocaine problem, and the main characters are seen (accidentally) getting high as well as drinking. Of the three main characters (played by Jason Bateman, Jason Sudeikis, and Charlie Day), one is a serial seducer who sleeps with more than one woman during the movie, but the others -- despite planning to murder their evil bosses (Kevin Spacey, Colin Farrell, and Jennifer Aniston) -- are generally good-hearted people.
Sexual
Content
No nudity, but very heavy sexual innuendo. One female character is constantly trying to seduce a male character. She appears with nothing on except a lab coat (which covers all her sensitive parts), taunts him with phallic imagery, and uses strong sexual language. One of the main characters is a serial seducer; he flirts with several women and sleeps with at least two of them (off screen). Another man also flirts with, kisses, and fondles many women. There's a scene involving a man who urinates on other men for pleasure, but nothing is shown.
Violence
One character pulls out a gun, fires several shots, and kills a man; there's a little blood. In another scene, a character stabs a man several times with a hypodermic needle in an effort to alleviate a fatal allergic reaction. A character is punched out. The main characters also sometimes squabble amongst themselves, slapping and hitting each other. One is sexually harassed by his boss.
Language
Almost-constant strong language includes nonstop use of words including "f--k" and "s--t" (in all their variations), plus "p---y," "bitch," "a--hole," "c--k," "prick," "d--k," "balls," vagina," "faggot," "damn," "crap," "hand job," "goddamn," "douchebag," and "Jesus" (as an exclamation).
Social
Behavior
The three main characters each have a serious problem to solve, with seemingly no easy or rational way out. Their behavior -- planning to murder their "horrible bosses" -- is inexcusable, but the movie shows that none of them would really go through with it. The fact that they actually take steps to solve their problems is somewhat admirable, and in the end they do learn to be (slightly) more responsible.
Consumerism
A mention of Applebee's, an image of a FedEx delivery person, and an image of someone playing Angry Birds.
Drugs / Tobacco /
Alcohol
One of the bad guys has a cocaine habit, though he's never seen snorting. The main characters accidentally drop a box containing cocaine and get a massive contact high from breathing the airborne powder. One of the heroes is tricked into gulping a glass of Scotch at work. The guys drink beer in a bar after work.