A man graphically explains how he was about to have a sex with a young red head girl when he was a teenager. This is brought up multiple times throughout the movie.

An older man talks about how, in the afterlife, he likes to watch people have sex, take showers, and go to locker-rooms.

Lots of mentions of "jerking off"

Many topless women in a locker room scene. Also bare buttocks, and at least one woman full frontal with pubic area visible.

A man shoots a woman in the chest, very sudden, and very little blood spray but leave gunshot wound.

There are enough F words to warrant an R rating.

Characters drink alcohol quite frequently, as it is one of the only things the dead can do in the afterlife.

Characters drink alcohol quite frequently.

Not a very frightening movie, maybe some of the unexpected twists and turns may frighten younger viewers.