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Implied sex, girl has an orgasm heard only, because they're in a music studio and record it deliberately due to a comment by the male lead's ex girlfriend that he was "incapable of providing an orgasm". The title characters kiss many times throughout, and Nick's ex attempts to seduce him while dancing in thin clothing to "Sexy Thing". In a flashback, you see Nick kiss his ex on a bed and fall out of the shot onto the bed, implying that he was in a sexual relationship. Caroline kisses a man with gum still in her mouth while drunk. A gay couple briefly embrace, and you see a gay musical with suggestive lyrics and revealing clothing.
A man headbutts another man, a girl's head hits a car door and Nick gets punched in the throat by Norah.
There is one f-word in the opening scene, in addition to a dozen s-words, plus some anatomical terms(the most explicit being a band named The Jerk Off's who think about changing their name to Dick Ache. Also mention of "going balls-deep"). The count adds up to about 60 with religious profanities included, which is average for a PG-13.
Many supporting characters drink, but the title characters don't drink and are sober the whole movie. A man dressed up as Jesus smokes a cigarette in one scene.
Caroline drops her gum in a toilet that she just threw up in and takes it out and puts it back in her mouth.(This gum goes to norah then nick.)