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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a class="mw-selflink selflink">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Hollywood accounting</b> (also known as <b>Hollywood bookkeeping</b>) is the opaque or "<a href="/wiki/Creative_accounting" title="Creative accounting">creative</a>" set of <a href="/wiki/Accounting_methods" class="mw-redirect" title="Accounting methods">accounting methods</a> used by the film, video, television and music industry to budget and record profits for creative projects. Expenditures can be inflated to reduce or eliminate the reported <a href="/wiki/Profit_(accounting)" title="Profit (accounting)">profit</a> of the project, thereby reducing the amount which the corporation must pay in taxes and <a href="/wiki/Royalties" class="mw-redirect" title="Royalties">royalties</a> or other <a href="/wiki/Profit-sharing_agreement" class="mw-redirect" title="Profit-sharing agreement">profit-sharing agreements</a>, as these are based on <a href="/wiki/Net_profit" class="mw-redirect" title="Net profit">net profit</a>. </p><p>Hollywood accounting gets its name from its prevalence in the entertainment industry—that is, in the <a href="/wiki/Film" title="Film">movie</a> studios of <a href="/wiki/Cinema_of_the_United_States" title="Cinema of the United States">Hollywood</a> at a time when most studios were located in Hollywood. Those affected can include writers and actors, but also production companies, producers and investors.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> A number of cases of creative accounting have been successfully pursued in court and have resulted in hundreds of millions of dollars in awarded damages. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Practices">Practices</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=1" title="Edit section: Practices"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Hollywood accounting can take several forms. In one form, a <a href="/wiki/Subsidiary" title="Subsidiary">subsidiary</a> is formed to perform a given activity and the parent entity will extract money out of the film's <a href="/wiki/Revenue" title="Revenue">revenue</a> in the form of charges for certain "services". For example, a <a href="/wiki/Film_studio" title="Film studio">film studio</a> has a distribution arm as a sub-entity, which will then charge the studio a "distribution fee"—essentially, the studio charging itself a sum it has total control over and hence controlling the profitability report of a project.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Another form of Hollywood accounting is a reverse <a href="/wiki/Tobashi_scheme" title="Tobashi scheme">tobashi scheme</a>, in which the studio unjustly <a href="/wiki/Cross-collateralization" title="Cross-collateralization">cross-collateralizes</a> the accounting of two projects and shifts losses from a flop onto a profitable project by shifting costs involving internal operations. This way, two unprofitable projects are created out of one on paper alone, primarily for the purpose of eliminating net participation liabilities. The specific schemes can range from the simple and obvious to the extremely complex. Generally, Hollywood accounting uses permanent creative accounting practices (such as charging an arbitrary distribution fee from one sub-entity to another) rather than temporary ones (like the <a href="/wiki/Repo_105" title="Repo 105">Repo 105 scheme</a>) since the measures are meant to permanently distort the <a href="/wiki/Bottom_line" class="mw-redirect" title="Bottom line">bottom line</a> of a film project. </p><p>Three main factors in Hollywood accounting reduce the reported profit of a movie, and all have to do with the calculation of <a href="/wiki/Overhead_(business)" title="Overhead (business)">overhead</a>: </p> <ul><li>Production overhead: Studios, on average, calculate production overhead by using a figure around 15% of total production costs.</li> <li>Distribution overhead: <a href="/wiki/Film_distributor" title="Film distributor">Film distributors</a> typically keep 30% of what they receive from movie theaters ("gross rentals").</li> <li>Marketing overhead: To determine this number, studios usually choose about 10% of all advertising costs.</li></ul> <p>All of the above means of calculating overhead are highly controversial, even within the accounting profession. Namely, these percentages are assigned without much regard to how, in reality, these estimates relate to actual overhead costs. In short, this method does not, by any rational standard, attempt to adequately trace overhead costs. </p><p>Because of the studio's ability to place arbitrary charges along the <a href="/wiki/Value_chain" title="Value chain">value chain</a>, net participation "points" (a percentage of the <a href="/wiki/Net_income" title="Net income">net income</a> as opposed to a percentage of the gross income of a film) are sometimes referred to as "monkey points". The term is attributed to <a href="/wiki/Eddie_Murphy" title="Eddie Murphy">Eddie Murphy</a>, who is said to have also stated that only a fool would accept net points in their contract.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>Actress <a href="/wiki/Lynda_Carter" title="Lynda Carter">Lynda Carter</a> on <i><a href="/wiki/The_Late_Show_(1986_TV_series)" class="mw-redirect" title="The Late Show (1986 TV series)">The Late Show with Joan Rivers</a></i> commented "Don't ever settle for net profits. It's called 'creative accounting'."<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Many insist on "gross points" (a percentage of some definition of <a href="/wiki/Gross_(economics)" class="mw-redirect" title="Gross (economics)">gross</a> revenue) rather than net profit participation. This practice reduces the likelihood of a project showing a profit, as a production company will claim a portion of the reported box-office revenue was diverted directly to gross point participants. The studios rarely agree to gross participation, generally only when the person has considerable leverage, such as an A-list star, producer, or director whose participation is vital to the project. </p> <div class="mw-heading mw-heading2"><h2 id="Examples">Examples</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=2" title="Edit section: Examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="1980s">1980s</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=3" title="Edit section: 1980s"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>According to <a href="/wiki/Lucasfilm" title="Lucasfilm">Lucasfilm</a>, <i><a href="/wiki/Return_of_the_Jedi" title="Return of the Jedi">Return of the Jedi</a></i> (1983) "has never gone into profit", despite having earned $475 million at the box office against a budget of $32.5 million.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Art_Buchwald" title="Art Buchwald">Art Buchwald</a> received a settlement from <a href="/wiki/Paramount_Pictures" title="Paramount Pictures">Paramount Pictures</a> after his lawsuit <i><a href="/wiki/Buchwald_v._Paramount" title="Buchwald v. Paramount">Buchwald v. Paramount</a></i> (1990). The court found Paramount's actions "unconscionable", noting that it was impossible to believe that Eddie Murphy's 1988 comedy <i><a href="/wiki/Coming_to_America" title="Coming to America">Coming to America</a></i>, which grossed $288 million, failed to make a profit, especially since the actual production costs were less than a tenth of that. Paramount settled for $900,000,<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> rather than have its accounting methods closely scrutinized. </p><p>Producers <a href="/wiki/Michael_Uslan" class="mw-redirect" title="Michael Uslan">Michael Uslan</a> and <a href="/wiki/Benjamin_Melniker" title="Benjamin Melniker">Benjamin Melniker</a> filed a <a href="/wiki/Breach_of_contract" title="Breach of contract">breach of contract</a> lawsuit in <a href="/wiki/Los_Angeles_County_Board_of_Supervisors" title="Los Angeles County Board of Supervisors">Los Angeles County Superior Court</a> on March 26, 1992. Uslan and Melniker claimed to be "the victims of a sinister campaign of fraud and coercion that has cheated them out of continuing involvement in the production of the 1989 film <i><a href="/wiki/Batman_(1989_film)" title="Batman (1989 film)">Batman</a></i> and its sequels. We were denied proper credits, and deprived of any financial rewards for our indispensable creative contribution to the success of <i>Batman</i>."<sup id="cite_ref-Guber_9-0" class="reference"><a href="#cite_note-Guber-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> A <a href="/wiki/Superior_court" title="Superior court">superior court</a> judge rejected the lawsuit. Total revenues of <i>Batman</i> have topped $2 billion, with Uslan claiming to have "not seen a penny more than that since our net profit participation has proved worthless".<sup id="cite_ref-Guber_9-1" class="reference"><a href="#cite_note-Guber-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Warner Bros. offered the pair an out-of-court pay-off, a sum described by Uslan and Melniker's attorney as "two <a href="/wiki/Popcorn" title="Popcorn">popcorns</a> and two <a href="/wiki/Coca-Cola" title="Coca-Cola">Cokes</a>".<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="1990s">1990s</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=4" title="Edit section: 1990s"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Winston_Groom" title="Winston Groom">Winston Groom</a>'s price for the screenplay rights to his 1986 novel <i><a href="/wiki/Forrest_Gump_(novel)" title="Forrest Gump (novel)">Forrest Gump</a></i> included a 3% share of the profits; however, due to Hollywood accounting, the <a href="/wiki/Forrest_Gump" title="Forrest Gump">1994 film</a>'s commercial success was converted into a net loss, and Groom received only $350,000 for the rights and an additional $250,000 from <a href="/wiki/Paramount_Pictures" title="Paramount Pictures">Paramount</a>.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>According to screenwriter <a href="/wiki/Ed_Solomon" title="Ed Solomon">Ed Solomon</a>, <a href="/wiki/Sony_Pictures" title="Sony Pictures">Sony</a> claims <i><a href="/wiki/Men_in_Black_(1997_film)" title="Men in Black (1997 film)">Men in Black</a></i>, a 1997 film he wrote, has never broken even, despite grossing nearly $600 million against a $90 million budget.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="2000s">2000s</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=5" title="Edit section: 2000s"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><i><a href="/wiki/Gone_in_60_Seconds_(2000_film)" title="Gone in 60 Seconds (2000 film)">Gone in 60 Seconds</a></i> (2000) grossed $240 million at the box office, but <a href="/wiki/The_Walt_Disney_Company" title="The Walt Disney Company">The Walt Disney Company</a> declared a $212 million loss, primarily through Hollywood accounting as explained on <a href="/wiki/NPR" title="NPR">NPR</a>.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> The real figure is likely closer to $90 million.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Stan_Lee" title="Stan Lee">Stan Lee</a>, co-creator of the character <a href="/wiki/Spider-Man" title="Spider-Man">Spider-Man</a>, had a contract awarding him 10% of the net profits of anything based on his characters. The film <i><a href="/wiki/Spider-Man_(2002_film)" title="Spider-Man (2002 film)">Spider-Man</a></i> (2002) made more than $800 million in revenue, but the producers claim that it did not make any profit as defined in Lee's contract, and Lee received nothing. In 2002 he filed a <a href="/wiki/Lawsuit" title="Lawsuit">lawsuit</a> against <a href="/wiki/Marvel_Comics" title="Marvel Comics">Marvel Comics</a>.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> The case was settled in January 2005, with Marvel paying $10 million to "finance past and future payments claimed by Mr. Lee".<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>The 2002 film <i><a href="/wiki/My_Big_Fat_Greek_Wedding" title="My Big Fat Greek Wedding">My Big Fat Greek Wedding</a></i> was considered hugely successful for an independent film, yet according to the studio, the film lost money.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> Accordingly, the cast (with the exception of <a href="/wiki/Nia_Vardalos" title="Nia Vardalos">Nia Vardalos</a> who had a separate deal) sued the studio for their part of the profits. The original producers of the film sued <a href="/wiki/Gold_Circle_Films" title="Gold Circle Films">Gold Circle Films</a> in 2007 due to Hollywood accounting practices because the studio has claimed the film, which cost less than $6 million to make and made over $350 million at the box office, lost $20 million.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Peter_Jackson" title="Peter Jackson">Peter Jackson</a>, director of <i><a href="/wiki/The_Lord_of_the_Rings_(film_series)" title="The Lord of the Rings (film series)">The Lord of the Rings</a></i> (2001–2003), and his studio <a href="/wiki/WingNut_Films" title="WingNut Films">WingNut Films</a>, brought a lawsuit in 2007 against <a href="/wiki/New_Line_Cinema" title="New Line Cinema">New Line Cinema</a> after an audit. Jackson stated this is regarding "certain accounting practices". In response, New Line stated that their rights to a film of <i><a href="/wiki/The_Hobbit" title="The Hobbit">The Hobbit</a></i> were time-limited, and since Jackson would not work with them again until the suit was settled, he would not be asked to direct <i>The Hobbit</i>, as had been anticipated.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> Fifteen actors sued New Line Cinema, claiming that they have never received their 5% of revenue from merchandise sold in relation to the movie, which contained their likenesses.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Similarly, the Tolkien estate sued New Line, claiming that their contract entitled them to 7.5% of the gross receipts of the $6 billion hit.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> According to New Line's accounts, the trilogy made "horrendous losses" and no profit at all.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Michael_Moore" title="Michael Moore">Michael Moore</a> sued <a href="/wiki/Bob_Weinstein" title="Bob Weinstein">Bob</a> and <a href="/wiki/Harvey_Weinstein" title="Harvey Weinstein">Harvey Weinstein</a>, of <a href="/wiki/Miramax_Films" class="mw-redirect" title="Miramax Films">Miramax Films</a>, in February 2011, claiming that they had used creative accounting to deprive him of his share of profits for the film <i><a href="/wiki/Fahrenheit_9/11" title="Fahrenheit 9/11">Fahrenheit 9/11</a></i> (2004). Eventually, Moore reached a settlement with the Weinsteins and the lawsuit was dropped in 2012.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>The 2005 film <i><a href="/wiki/Sahara_(2005_film)" title="Sahara (2005 film)">Sahara</a></i> grossed $119 million against a production budget of $160 million, resulting in a $105 million loss for Paramount Pictures. However, due to Hollywood accounting tactics, the loss was only reported as $78.3 million.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="2010s">2010s</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=6" title="Edit section: 2010s"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A <a href="/wiki/Warner_Bros." title="Warner Bros.">Warner Bros.</a> receipt was leaked online in 2010, showing that the hugely successful movie <i><a href="/wiki/Harry_Potter_and_the_Order_of_the_Phoenix_(film)" title="Harry Potter and the Order of the Phoenix (film)">Harry Potter and the Order of the Phoenix</a></i> (2007) ended up with a $167 million loss on paper after grossing nearly $1 billion.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> This is especially egregious given that, without inflation adjustment, the <i><a href="/wiki/Wizarding_World" title="Wizarding World">Wizarding World</a></i> film series is one of the highest-grossing film series of all time both domestically and internationally.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> The Hollywood accounting in the Harry Potter case included a $60 million interest charge on a $400 million budget over two years – an interest rate far higher than industry standard<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> – as well as high distribution and advertising fees paid out to Warner Bros. subsidiaries and sister companies. </p><p><a href="/wiki/The_Walt_Disney_Company" title="The Walt Disney Company">The Walt Disney Company</a> lost a $270 million lawsuit in 2010 to <a href="/wiki/Celador" title="Celador">Celador</a> over accounting tricks used to mask profits on the <i><a href="/wiki/Who_Wants_to_Be_a_Millionaire_(American_game_show)" title="Who Wants to Be a Millionaire (American game show)">Who Wants to Be a Millionaire</a></i> (1999–2007) licensed franchise in the United States: "ABC artificially deflated fees the network should have paid the production company BVT and Disney-owned Valleycrest, which in turn decreased Celador's share of revenue. Loss of merchandising revenue was also claimed."<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Don_Johnson" title="Don Johnson">Don Johnson</a> won a lawsuit in 2010 against <a href="/wiki/Rysher_Entertainment" title="Rysher Entertainment">Rysher Entertainment</a> which had attempted to wipe profits for the show <i><a href="/wiki/Nash_Bridges" title="Nash Bridges">Nash Bridges</a></i> (1996–2001) off the books to reduce Johnson's 50% backend stake to zero; the jury awarded Johnson $23.2 million in damages.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/21st_Century_Fox" title="21st Century Fox">21st Century Fox</a> was found guilty of using Hollywood accounting practices to defraud the producers and stars of the procedural drama <i><a href="/wiki/Bones_(TV_series)" title="Bones (TV series)">Bones</a></i> (2005–2017) and ordered to pay $179 million in missing profits, with the arbitration ruling made public in 2019.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> Fox subsequently contested the $128 million punitive damages component in <a href="/wiki/Los_Angeles_County_Superior_Court" title="Los Angeles County Superior Court">Los Angeles County Superior Court</a>, whereas it declared it would pay the $51 million in actual damages awarded by the arbitrator. In September 2019, the lawsuit was settled on confidential terms.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p><p>Despite grossing $911 million against its $55 million budget, <a href="/wiki/20th_Century_Studios" title="20th Century Studios">20th Century Fox</a> wrote down the 2018 <a href="/wiki/Freddie_Mercury" title="Freddie Mercury">Freddie Mercury</a> biopic <i><a href="/wiki/Bohemian_Rhapsody_(film)" title="Bohemian Rhapsody (film)">Bohemian Rhapsody</a></i> as a $51 million loss.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p><p>Despite grossing $153 million against a $26 million budget, the 2019 romantic comedy <i><a href="/wiki/Yesterday_(2019_film)" title="Yesterday (2019 film)">Yesterday</a></i> reportedly lost $87.8 million, according to <a href="/wiki/Universal_Pictures" title="Universal Pictures">Universal Pictures</a> accounting sheets.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="2020s">2020s</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=7" title="Edit section: 2020s"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In July 2021, a lawsuit brought by developer and executive producer <a href="/wiki/Frank_Darabont" title="Frank Darabont">Frank Darabont</a> along with <a href="/wiki/Creative_Artists_Agency" title="Creative Artists Agency">Creative Artists Agency</a> against <a href="/wiki/AMC_Networks" title="AMC Networks">AMC Networks</a> over profits from TV series <i><a href="/wiki/The_Walking_Dead_(TV_series)" title="The Walking Dead (TV series)">The Walking Dead</a></i> was settled for $200 million, plus sharing of certain future revenues.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> The plaintiffs had alleged that AMC had deliberately set the imputed fees "paid" by the eponymous AMC Networks cable TV channel to AMC Studios – both subsidiaries of AMC Networks – far below fair market value, and thus illegitimately curtailed the payments due to the plaintiffs under their profit-sharing agreements.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=8" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative accounting</a></li> <li><a href="/wiki/Copyright_infringement#Criticism_of_industry_estimates" title="Copyright infringement">Copyright infringement#Criticism of industry estimates</a></li> <li><a href="/wiki/Plug_(accounting)" title="Plug (accounting)">Plug (accounting)</a></li> <li><a href="/wiki/Production_accounting" class="mw-redirect" title="Production accounting">Production accounting</a></li> <li><a href="/wiki/Tobashi_scheme" title="Tobashi scheme">Tobashi scheme</a></li> <li><a href="/wiki/WGA_screenwriting_credit_system" title="WGA screenwriting credit system">WGA screenwriting credit system</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width reflist-columns-2"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFMcDougal1989" class="citation news cs1">McDougal, Dennis (December 29, 1989). <a rel="nofollow" class="external text" href="https://www.latimes.com/archives/la-xpm-1989-12-29-me-1176-story.html">"Judge Must Solve Buchwald-Murphy Whodunit: Lawsuits: Final arguments in multimillion-dollar complaint against Paramount are over. Both sides accuse the other of stealing idea for $300-million movie"</a>. <i><a href="/wiki/Los_Angeles_Times" title="Los Angeles Times">Los Angeles Times</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">March 23,</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Los+Angeles+Times&rft.atitle=Judge+Must+Solve+Buchwald-Murphy+Whodunit%3A+Lawsuits%3A+Final+arguments+in+multimillion-dollar+complaint+against+Paramount+are+over.+Both+sides+accuse+the+other+of+stealing+idea+for+%24300-million+movie.&rft.date=1989-12-29&rft.aulast=McDougal&rft.aufirst=Dennis&rft_id=https%3A%2F%2Fwww.latimes.com%2Farchives%2Fla-xpm-1989-12-29-me-1176-story.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFVincent1995" class="citation news cs1">Vincent, Mal (February 20, 1995). <a rel="nofollow" class="external text" href="https://www.baltimoresun.com/1995/02/20/after-61-films-connery-remains-much-in-demand/">"After 61 films, Connery remains much in demand"</a>. <i><a href="/wiki/The_Baltimore_Sun" title="The Baltimore Sun">The Baltimore Sun</a></i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20140323080804/http://articles.baltimoresun.com/1995-02-20/features/1995051036_1_sean-connery-bond-dragonheart">Archived</a> from the original on March 23, 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">March 23,</span> 2014</span>. <q>I hired my own bookkeepers to keep a watch on everything. Hollywood bookkeeping can be very suspect.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Baltimore+Sun&rft.atitle=After+61+films%2C+Connery+remains+much+in+demand&rft.date=1995-02-20&rft.aulast=Vincent&rft.aufirst=Mal&rft_id=https%3A%2F%2Fwww.baltimoresun.com%2F1995%2F02%2F20%2Fafter-61-films-connery-remains-much-in-demand%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThompson2011" class="citation news cs1">Thompson, Derek (September 14, 2011). <a rel="nofollow" class="external text" href="https://www.theatlantic.com/business/archive/2011/09/how-hollywood-accounting-can-make-a-450-million-movie-unprofitable/245134/">"How Hollywood Accounting Can Make a $450 Million Movie 'Unprofitable'<span class="cs1-kern-right"></span>"</a>. <i><a href="/wiki/The_Atlantic" title="The Atlantic">The Atlantic</a></i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">November 18,</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Deadline+Hollywood&rft.atitle=%27Bohemian+Rhapsody%27s+Anthony+McCarten+Sues+Queen+Biopic+Producers+Over+Profits%3B+Claim+The+Blockbuster+Is+%2451M+In+The+Red+Will+Rock+Hollywood&rft.date=2021-11-17&rft.aulast=Fleming&rft.aufirst=Mike+Jr.&rft.au=Patten%2C+Dominic&rft_id=https%3A%2F%2Fdeadline.com%2F2023%2F11%2Fbohemian-rhapsody-profits-lawsuit-queen-freddie-mercury-writer-anthony-mccarten-fox-1234876595%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFD'Alessandro2020" class="citation web cs1">D'Alessandro, Anthony (May 5, 2020). <a rel="nofollow" class="external text" href="https://deadline.com/2020/05/yesterday-net-profit-statement-loss-universal-beatles-danny-boyle-1202925277/">"<span class="cs1-kern-left"></span>'Yesterday' Net Profit Statement Shows It's The Same Old Song On Hollywood Accounting"</a>. <i><a href="/wiki/Deadline_Hollywood" title="Deadline Hollywood">Deadline Hollywood</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">May 5,</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Deadline+Hollywood&rft.atitle=%27Yesterday%27+Net+Profit+Statement+Shows+It%27s+The+Same+Old+Song+On+Hollywood+Accounting&rft.date=2020-05-05&rft.aulast=D%27Alessandro&rft.aufirst=Anthony&rft_id=https%3A%2F%2Fdeadline.com%2F2020%2F05%2Fyesterday-net-profit-statement-loss-universal-beatles-danny-boyle-1202925277%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPatten2021" class="citation news cs1">Patten, Dominic (July 16, 2021). <a rel="nofollow" class="external text" href="https://deadline.com/2021/07/walking-dead-lawsuit-settled-frank-darabont-caa-amc-1234794718/">"<span class="cs1-kern-left"></span>'Walking Dead' Lawsuit Settled For $200M Between Frank Darabont, CAA & AMC"</a>. <i><a href="/wiki/Deadline_Hollywood" title="Deadline Hollywood">Deadline Hollywood</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">October 22,</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Deadline+Hollywood&rft.atitle=%27Walking+Dead%27+Lawsuit+Settled+For+%24200M+Between+Frank+Darabont%2C+CAA+%26+AMC&rft.date=2021-07-16&rft.aulast=Patten&rft.aufirst=Dominic&rft_id=https%3A%2F%2Fdeadline.com%2F2021%2F07%2Fwalking-dead-lawsuit-settled-frank-darabont-caa-amc-1234794718%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGardner2018" class="citation news cs1">Gardner, Eriq (December 10, 2018). <a rel="nofollow" class="external text" href="https://www.hollywoodreporter.com/business/business-news/walking-dead-creator-frank-darabonts-280m-suit-amc-headed-trial-1168047/">"<span class="cs1-kern-left"></span>'Walking Dead' Co-Creator Frank Darabont's $280M Suit Against AMC Headed to Trial"</a>. <i><a href="/wiki/The_Hollywood_Reporter" title="The Hollywood Reporter">The Hollywood Reporter</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">October 22,</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Hollywood+Reporter&rft.atitle=%27Walking+Dead%27+Co-Creator+Frank+Darabont%27s+%24280M+Suit+Against+AMC+Headed+to+Trial&rft.date=2018-12-10&rft.aulast=Gardner&rft.aufirst=Eriq&rft_id=https%3A%2F%2Fwww.hollywoodreporter.com%2Fbusiness%2Fbusiness-news%2Fwalking-dead-creator-frank-darabonts-280m-suit-amc-headed-trial-1168047%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Hollywood_accounting&action=edit&section=10" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFleming2010" class="citation news cs1">Fleming, Mike Jr. (July 6, 2010). <a rel="nofollow" class="external text" href="https://deadline.com/2010/07/studio-shame-even-harry-potter-pic-loses-money-because-of-warner-bros-phony-baloney-accounting-51886/">"STUDIO SHAME! Harry Potter Pic Loses Money Because of Warner Bros' Net Profit Accounting"</a>. <i><a href="/wiki/Deadline_Hollywood" title="Deadline Hollywood">Deadline Hollywood</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">July 27,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Deadline+Hollywood&rft.atitle=STUDIO+SHAME%21+Harry+Potter+Pic+Loses+Money+Because+of+Warner+Bros%27+Net+Profit+Accounting&rft.date=2010-07-06&rft.aulast=Fleming&rft.aufirst=Mike+Jr.&rft_id=https%3A%2F%2Fdeadline.com%2F2010%2F07%2Fstudio-shame-even-harry-potter-pic-loses-money-because-of-warner-bros-phony-baloney-accounting-51886%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGetlin2008" class="citation news cs1">Getlin, Josh (February 13, 2008). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080219141602/http://www.latimes.com/news/la-et-cheetah13feb13,0,367954,full.story">"Eaten alive in the studio jungle"</a>. <i><a href="/wiki/Los_Angeles_Times" title="Los Angeles Times">Los Angeles Times</a></i>. Archived from <a rel="nofollow" class="external text" href="https://www.latimes.com/news/la-et-cheetah13feb13,0,367954,full.story">the original</a> on February 19, 2008<span class="reference-accessdate">. Retrieved <span class="nowrap">July 27,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Los+Angeles+Times&rft.atitle=Eaten+alive+in+the+studio+jungle&rft.date=2008-02-13&rft.aulast=Getlin&rft.aufirst=Josh&rft_id=https%3A%2F%2Fwww.latimes.com%2Fnews%2Fla-et-cheetah13feb13%2C0%2C367954%2Cfull.story&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMasnick2009" class="citation web cs1">Masnick, Mike (December 2, 2009). <a rel="nofollow" class="external text" href="https://www.techdirt.com/articles/20091201/1957497156.shtml">"Warner Music's Royalty Statements: Works of Fiction"</a>. <a href="/wiki/Techdirt" title="Techdirt">Techdirt</a><span class="reference-accessdate">. Retrieved <span class="nowrap">July 27,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Warner+Music%27s+Royalty+Statements%3A+Works+of+Fiction&rft.pub=Techdirt&rft.date=2009-12-02&rft.aulast=Masnick&rft.aufirst=Mike&rft_id=http%3A%2F%2Fwww.techdirt.com%2Farticles%2F20091201%2F1957497156.shtml&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMasnick2012" class="citation web cs1">Masnick, Mike (October 19, 2012). <a rel="nofollow" class="external text" href="https://www.techdirt.com/articles/20121018/01054720744/hollywood-accounting-how-19-million-movie-makes-150-million-still-isnt-profitable.shtml">"Hollywood Accounting: How A $19 Million Movie Makes $150 Million ... And Still Isn't Profitable"</a>. <a href="/wiki/Techdirt" title="Techdirt">Techdirt</a><span class="reference-accessdate">. Retrieved <span class="nowrap">July 27,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Hollywood+Accounting%3A+How+A+%2419+Million+Movie+Makes+%24150+Million+...+And+Still+Isn%27t+Profitable&rft.pub=Techdirt&rft.date=2012-10-19&rft.aulast=Masnick&rft.aufirst=Mike&rft_id=http%3A%2F%2Fwww.techdirt.com%2Farticles%2F20121018%2F01054720744%2Fhollywood-accounting-how-19-million-movie-makes-150-million-still-isnt-profitable.shtml&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSparviero2015" class="citation journal cs1">Sparviero, Sergio (June 11, 2015). <a rel="nofollow" class="external text" href="https://doi.org/10.3998%2Fmij.15031809.0002.102">"Hollywood Creative Accounting: The Success Rate of Major Motion Pictures"</a>. <i>Media Industries</i>. <b>2</b> (1). <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.3998%2Fmij.15031809.0002.102">10.3998/mij.15031809.0002.102</a></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Media+Industries&rft.atitle=Hollywood+Creative+Accounting%3A+The+Success+Rate+of+Major+Motion+Pictures&rft.volume=2&rft.issue=1&rft.date=2015-06-11&rft_id=info%3Adoi%2F10.3998%2Fmij.15031809.0002.102&rft.aulast=Sparviero&rft.aufirst=Sergio&rft_id=https%3A%2F%2Fdoi.org%2F10.3998%252Fmij.15031809.0002.102&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFTyson2000" class="citation web cs1">Tyson, Jeff (2000). <a rel="nofollow" class="external text" href="http://entertainment.howstuffworks.com/movie-distribution.htm">"How Movie Distribution Works"</a>. <a href="/wiki/HowStuffWorks" title="HowStuffWorks">HowStuffWorks</a><span class="reference-accessdate">. Retrieved <span class="nowrap">July 27,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=How+Movie+Distribution+Works&rft.pub=HowStuffWorks&rft.date=2000&rft.aulast=Tyson&rft.aufirst=Jeff&rft_id=http%3A%2F%2Fentertainment.howstuffworks.com%2Fmovie-distribution.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHollywood+accounting" class="Z3988"></span></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Hollywood_accounting&oldid=1259736050#Production_accounting">https://en.wikipedia.org/w/index.php?title=Hollywood_accounting&oldid=1259736050#Production_accounting</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Accounting_systems" title="Category:Accounting systems">Accounting systems</a></li><li><a href="/wiki/Category:Film_production" title="Category:Film production">Film production</a></li><li><a href="/wiki/Category:Culture_of_Hollywood,_Los_Angeles" title="Category:Culture of Hollywood, Los Angeles">Culture of Hollywood, Los Angeles</a></li><li><a href="/wiki/Category:Financial_controversies" title="Category:Financial controversies">Financial controversies</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_is_different_from_Wikidata" title="Category:Short description is different from Wikidata">Short description is different from Wikidata</a></li><li><a href="/wiki/Category:Use_mdy_dates_from_March_2014" title="Category:Use mdy dates from March 2014">Use mdy dates from March 2014</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 26 November 2024, at 19:44<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. 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