A husband and wife have sex, all you see are their pleasured faces as he thrusts on top of her. No nudity.

A man talks about whipping out his calculator (he's an accountant) and its clear it is meant to be a comical sexual innuendo.

A man implies that another man might be homosexual because he is always watching him through the window.

Stopped counting, but probably about 15-20 F-words

Some racially offensive terms.

The plot is about a man becoming more and more obsessed and paranoid about his neighbor whom he thinks is a terrorist, the main characters transition can be unsettling to watch.