Organisations exist to give appropriate age ratings to film & TV. The US has MPAA, the UK has BBFC and so on.
A group of people watch the film or show and then consider what age rating is appropriate based on their guidelines. The guidelines change overtime too and some content that was only deemed appropriate for an R rated film may now be considered suitable for PG-13.
Guidelines vary around the world based on cultural differences too. France is known for having very lax age ratings and some 18/R rated stuff is only rated 12 there.
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