The main character and his wife were flirting in bed, they started to kiss and had suggestive gestures that they would have sex before being stopped by their son calling from the other room.

Phil is changing Max's diaper, when he removes the diaper nothing is shown, however he pees on Phil and he stops the stream from flowing.

Charlie and his partners ask the kids what they want to do or know, and one asks where babies come from (Charlie quickly changes the subject).

A mother comments on how she has just stopped breast-feeding and a man says " I'd freak out too" meaning that she has big breasts.

One kid is seen drinking liquid soap, and is burping bubbles, this seen is played for laughs.

After we hear Phil's son making farting sounds out in the backyard (and Phil saying it's finally happening after a week of not going to the bathroom), we see a flashback to Phil's failed attempt to change his young son's diaper in the past. He and everyone else in the men's room apparently react to the smell and farting sounds. We then see a urine stream pop up into the camera shot. Phil tries to cover the stream with a new diaper, but baby goes on farting and pooping.

Phil's son tells Charlie he missed the toilet (not seen). Charlie looks into the bathroom and reacts with disgust (we only see his reaction).

Various instances of slapstick style material occur in the film, including a kid accidentally kicking Phil through the air when Phil bends over in front of the kid on a swing.

Ben accidentally slams face-first into a closed door while walking with Charlie (he isn't hurt);

a little martial arts student kicks Phil in the crotch (causing him to fall to the sidewalk in pain - but played for laughs);

Phil accidentally staples a flier to his hand.

There's some brief Three Stooges hitting on TV;

a kid runs into a wall with a bucket on his head;

some kids pull away parts of the house's exterior (the downspout, etc.).

Dressed like huge vegetables, Charlie and Phil do a faux wrestling show for the kids with Charlie hitting Phil's costume several times until Phil drives him backward and they land on a table that breaks.

Phil tries to knock down a bee's nest and many bees then chase after him and Marvin;

Marvin bangs his costume head while trying to get into a van and later falls over a small fence in the day care center;

and Phil accidentally falls onto a former coworker.

A boy throws a bowl of cereal at a two way mirror in Charlie's office, which Charlie and Phil were both standing behind that window. The thrown bowl of cereal makes a huge mess on the window. Anybody but Charlie, Phil, Marvin, or the man who was dressed in the broccoli suit isn't hurt by the bowl of cereal.

2 uses of shit. One is rushed, it shows up on closed captioning. The other is incomplete.

Some childish name-calling. (One kid tells a man, "Shut up, butthead!" His bird later says it twice more in another scene.)

1 use of hell

In one scene and where words are being spelled out in front of Ben, Charlie tells Kim that he told his boss to take a "Flying F..." (but she stops him before he can spell the rest). Charlie saves himself by saying "H-I-J-K-L-M-N-O-P."

One "day care" owner is seen smoking a cigarette.

Phil suggests giving the kids Ritalin and leashes to help control their behavior.

Charlie wants to know what Marvin has done to make the kids behave so well and Phil wonders if they're on drugs.

(Deleted. Personal opinions about ratings are not appropriate for the Parents Guide.)