Some minor innuendo and sexual terms used rarely, Jake likes to elaborate on how attractive some (mostly male) actors, directors etc are.
In one episode the crew talks about the 50 shades of grey movie and Mike makes some sexual references ("speaking of holes", "I hear there's a great scene with some anus"
In some of the later episodes there are some mild references to masturbation, and sexual acts
Violence & Gore
Unrated
Eric constantly tries to sell you his awesome shirts
Profanity
Unrated
Swearing used every now and then but most strong terms are muted, words such as shit, fuck (muted), bitch occasionally used.
Now, swearing is not muted, so Jake, Mike, and Eric all say Fuck, Shit, Bastard, Poop, all of them
Alcohol, Drugs & Smoking
Unrated
Mike jokes about having an addiction to pornography
Jake calls the actor Aaron Paul a drug addict occasionally
Jake makes a joke about being addicted to cocaine
Mike and Jake joke about taking LSD to watch the awful movie "Oz, The Great And Powerful"
Frightening & Intense Scenes
Unrated
None, other than what is seen in trailers shown during the show,
"Jake's Opinyon Corner" is very frightening since it shows Jake giving his opinion on something, although these scenes are brief, they do leave an impact.
In one episode Jake screams without warning, it could make people jump