I can't for life of me understand why anyone would rate this severe. By today's standards it's closer to mild than severe.

Since this is a movie about "Amy's Orgasm" you can expect a fair amount of sexual dialog and situations.

In additions to the discussions on sex, masturbation, orgasms, sexual situations, and body parts, there are:

a few F's and several other milder cuss words

several references to sex acts and the body parts involved - such as "sucking dick"

social drinking in various scenes in the movie - at restaurants, etc.