This show always makes me laugh. I watch it after Full House late at night. Apparently, Common Sense Media isn't aware of the things twelve-year-olds are exposed to. All of my friends (who have already turned twelve) make inappropriate comments and draw inappropriate pictures. So, a twelve-year-old can handle it. I understand the jokes, but I'm not sure if another child my age would.
The show/characters show that friendship is extremely important. That is a great message to younger viewers.
This show contains sexual innuendos and references. Chandler and Joey showed a porn magazine on camera saying, "Girl, look away. Boys, this is what naked women looked like in our day." Monica's father says the woman needs to have an orgasm to get pregnant. Some kissing is shown before Monica and Chandler have sex. Characters are shown after sex. Chandler accidentally sees Rachel topless and she requests to see him naked in return. Phoebe was fired for being a whore. You see characters in labor. The boys hire a stripper. Some characters are gay. There are many other innuendos and sexual references.
Ross has a way to give somebody the finger without giving them the finger. He puts his hands into fists and then flips them over. Then, Ross brings the fists together twice. There are mild swears, such as assand damn. Although I don't believe it is a swear, crap may be a caution for parents, since the characters use it.
Some characters get drunk and smoke.
Parents, don't keep your children boxed up. If they are twelve, let them watch. Parents don't seem to be aware of what younger children are already exposed to these days. Besides, they can learn how adults interact.