Movie Money: Understanding Hollywood's (Creative) Accounting Practices

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Movie Money unravels, demystifies, and clearly explains the film industry's unique, arcane, "creative" accounting practices. It examines a film's various revenue-generating and revenue-consuming components and presents numerous film-industry definitions of "gross" and "net" profits and the many ways in which these figures are calculated. It also provides in depth discussions of the various aspects of profit participation - terminology, accounting practices, and deal practices - along with chapters on audits, ...
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Overview

Movie Money unravels, demystifies, and clearly explains the film industry's unique, arcane, "creative" accounting practices. It examines a film's various revenue-generating and revenue-consuming components and presents numerous film-industry definitions of "gross" and "net" profits and the many ways in which these figures are calculated. It also provides in depth discussions of the various aspects of profit participation - terminology, accounting practices, and deal practices - along with chapters on audits, claims, and negotiating tips and tricks. Movie Money is a must-read for all film producers, directors, writers, and actors.
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Editorial Reviews

Booknews
Written by a trio of movie industry lawyers and accountants who explain the arcane accounting practices of the film and television industry. In doing so, they provide tools to directors, writers, actors, and other members of the talent pool who are often shorted by the nebulous profit-sharing plans typical of studio economics. Discussion includes contract negotiation, differing definitions of "gross" and "net," production and distribution expenses, and auditing procedures, among other topics. No index. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9781879505339
  • Publisher: Silman-James Press
  • Publication date: 5/1/1997
  • Edition description: Older Edition
  • Pages: 299
  • Product dimensions: 7.10 (w) x 9.02 (h) x 0.85 (d)

Table of Contents

Foreword
Preface
Acknowledgments
Introduction
1 The Contract Language 1
2 This Thing Called "Gross" 31
3 Theatrical Distribution 85
4 Distribution Expenses 113
5 Other Distribution Expenses 149
6 The Production Process 171
7 Participations 201
8 Financing and Interest 251
9 The Audit 265
10 Negotiating from Power 277
Glossary 293
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