989:, as had been anticipated. 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. 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. According to New Line's accounts, the trilogy made "horrendous losses" and no profit at all.
42:
1350:"By the way, you called net profit participation points yesterday 'monkey points.' What's the origin of that, do you know?" I asked Eddie as I started to pick up my papers. "Well, it's like 'stupid' points. Stupid to take the points." "Won't be any net profits?" "You sit there with your points going, 'Eeeh, eeh, eeh, eeh, eeh'."
1047:
film series is one of the highest-grossing film series of all time both domestically and internationally. 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 – as well
727:
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,
693:
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
763:
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,
660:
at a time when most studios were located in
Hollywood. Those affected can include writers and actors, but also production companies, producers and investors. A number of cases of creative accounting have been successfully pursued in court and have resulted in hundreds of millions of dollars in
1152:
was settled for $ 200 million, plus sharing of certain future revenues. 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
1064:(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."
694:
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
846:
have topped $ 2 billion, with Uslan claiming to have "not seen a penny more than that since our net profit participation has proved worthless". Warner Bros. offered the pair an out-of-court pay-off, a sum described by Uslan and
Melniker's attorney as "two
1646:
681:
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.
809:, 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, rather than have its accounting methods closely scrutinized.
1022:
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.
1208:"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"
828:
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
959:
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.
1092:(2005–2017) and ordered to pay $ 179 million in missing profits, with the arbitration ruling made public in 2019. Fox subsequently contested the $ 128 million punitive damages component in
934:(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
2260:
1235:
1966:
1752:
633:
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
1060:
1037:
2048:
1999:
1907:
2160:
2191:
1933:
1096:, 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.
1271:
1041:(2007) ended up with a $ 167 million loss on paper after grossing nearly $ 1 billion. This is especially egregious given that, without inflation adjustment, the
2020:
2076:
306:
2345:
951:
was considered hugely successful for an independent film, yet according to the studio, the film lost money. Accordingly, the cast (with the exception of
1647:"My Big Fat Greek Wedding: Most Profitable Independent Film in History, With Over $ 600 Million Worldwide Receipts, Supposedly Loses Over $ 20 Million"
1881:
764:
generally only when the person has considerable leverage, such as an A-list star, producer, or director whose participation is vital to the project.
834:
and its sequels. We were denied proper credits, and deprived of any financial rewards for our indispensable creative contribution to the success of
291:
2213:
825:
2077:"'Bohemian Rhapsody's Anthony McCarten Sues Queen Biopic Producers Over Profits; Claim The Blockbuster Is $ 51M In The Red Will Rock Hollywood"
2104:
979:
after an audit. Jackson stated this is regarding "certain accounting practices". In response, New Line stated that their rights to a film of
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605:
456:
160:
57:
1804:
1477:
967:
311:
301:
67:
876:'s commercial success was converted into a net loss, and Groom received only $ 350,000 for the rights and an additional $ 250,000 from
803:(1990). The court found Paramount's actions "unconscionable", noting that it was impossible to believe that Eddie Murphy's 1988 comedy
363:
1377:
1443:
1093:
491:
368:
1701:
1245:
942:. The case was settled in January 2005, with Marvel paying $ 10 million to "finance past and future payments claimed by Mr. Lee".
739:
as opposed to a percentage of the gross income of a film) are sometimes referred to as "monkey points". The term is attributed to
2350:
1976:
1760:
1613:
316:
259:
985:
were time-limited, and since
Jackson would not work with them again until the suit was settled, he would not be asked to direct
2132:
1187:
787:(1983) "has never gone into profit", despite having earned $ 475 million at the box office against a budget of $ 32.5 million.
713:
Production overhead: Studios, on average, calculate production overhead by using a figure around 15% of total production costs.
400:
1362:
1080:(1996–2001) off the books to reduce Johnson's 50% backend stake to zero; the jury awarded Johnson $ 23.2 million in damages.
906:
752:
705:
Three main factors in
Hollywood accounting reduce the reported profit of a movie, and all have to do with the calculation of
353:
1325:
1943:
1148:
1007:, in February 2011, claiming that they had used creative accounting to deprive him of his share of profits for the film
2335:
657:
1505:
1086:
was found guilty of using
Hollywood accounting practices to defraud the producers and stars of the procedural drama
897:, a 1997 film he wrote, has never broken even, despite grossing nearly $ 600 million against a $ 90 million budget.
1775:
1532:
955:
who had a separate deal) sued the studio for their part of the profits. The original producers of the film sued
2340:
1109:
947:
893:
642:
598:
405:
1908:"STUDIO SHAME! Even Harry Potter Pic Loses Money Because Of Warner Bros' Phony Baloney Net Profit Accounting"
2049:"'Bones' Profit Battle Ends As Fox & Disney Settle With Stars Emily Deschanel, David Boreanaz & EPs"
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1013:(2004). Eventually, Moore reached a settlement with the Weinsteins and the lawsuit was dropped in 2012.
799:
723:
Marketing overhead: To determine this number, studios usually choose about 10% of all advertising costs.
516:
254:
120:
62:
1299:
1048:
as high distribution and advertising fees paid out to Warner Bros. subsidiaries and sister companies.
1100:
1071:
868:
652:
Hollywood accounting gets its name from its prevalence in the entertainment industry—that is, in the
105:
1258:
I hired my own bookkeepers to keep a watch on everything. Hollywood bookkeeping can be very suspect.
2261:"Hollywood Accounting: How A $ 19 Million Movie Makes $ 150 Million ... And Still Isn't Profitable"
1431:
1162:
1153:
illegitimately curtailed the payments due to the plaintiffs under their profit-sharing agreements.
928:, had a contract awarding him 10% of the net profits of anything based on his characters. The film
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is formed to perform a given activity and the parent entity will extract money out of the film's
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230:
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743:, who is said to have also stated that only a fool would accept net points in their contract.
576:
571:
150:
125:
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1083:
1000:
717:
358:
244:
2192:"STUDIO SHAME! Harry Potter Pic Loses Money Because of Warner Bros' Net Profit Accounting"
1330:
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1043:
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446:
410:
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165:
110:
95:
52:
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of the project, thereby reducing the amount which the corporation must pay in taxes and
2105:"'Yesterday' Net Profit Statement Shows It's The Same Old Song On Hollywood Accounting"
2000:"Fox Rocked by $ 179M 'Bones' Ruling: Lying, Cheating and 'Reprehensible' Studio Fraud"
1584:
1182:
1135:
1116:
Despite grossing $ 153 million against a $ 26 million budget, the 2019 romantic comedy
839:
686:
451:
419:
130:
914:
declared a $ 212 million loss, primarily through
Hollywood accounting as explained on
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1004:
996:
992:
972:
962:
939:
888:
863:
813:
561:
424:
343:
338:
175:
2161:"'Walking Dead' Co-Creator Frank Darabont's $ 280M Suit Against AMC Headed to Trial"
1276:
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1076:
1032:
952:
873:
790:
747:
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496:
235:
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756:
commented "Don't ever settle for net profits. It's called 'creative accounting'."
2133:"'Walking Dead' Lawsuit Settled For $ 200M Between Frank Darabont, CAA & AMC"
1651:
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732:
699:
678:
382:
1428:
Hit & Run: How Jon Peters and Peter Guber Took Sony For A Ride In Hollywood
981:
925:
884:
872:
included a 3% share of the profits; however, due to Hollywood accounting, the
736:
720:
typically keep 30% of what they receive from movie theaters ("gross rentals").
670:
646:
486:
170:
33:
1625:
1728:
1378:"LucasFilm Tells Darth Vader that Return of the Jedi Hasn't Made a Profit!?"
1035:
receipt was leaked online in 2010, showing that the hugely successful movie
852:
778:
638:
2281:"Hollywood Creative Accounting: The Success Rate of Major Motion Pictures"
2264:
2244:
1589:
1506:"1997 hit 'Men In Black' is still yet to make a profit says screenwriter"
921:
695:
1272:"How Hollywood Accounting Can Make a $ 450 Million Movie 'Unprofitable'"
1055:
935:
848:
674:
269:
249:
155:
2021:"Fox Settles 'Bones' Suit, Ending Profits Case That Stunned Hollywood"
1510:
731:
Because of the studio's ability to place arbitrary charges along the
415:
90:
1134:
In July 2021, a lawsuit brought by developer and executive producer
1805:"Michael Moore, Harvey Weinstein Settle 'Fahrenheit 9/11' Lawsuit"
1559:
1300:"Murphy Movie Made Millions But Stayed in Red, Studio Ledgers Say"
759:
Many insist on "gross points" (a percentage of some definition of
438:
220:
85:
1724:"15 actors sue New Line Cinema over 'Lord of the Rings' profits"
1099:
Despite grossing $ 911 million against its $ 55 million budget,
653:
225:
1326:"Fatal Subtraction: The Inside Story of Buchwald v. Paramount"
915:
677:
in the form of charges for certain "services". For example, a
1478:"'Gump,' a Huge Hit, Still Isn't Raking In Huge Profits? Hmm"
669:
Hollywood accounting can take several forms. In one form, a
698:) since the measures are meant to permanently distort the
2075:
Fleming, Mike Jr.; Patten, Dominic (November 17, 2021).
1459:
Richards, Olly (September 1992). "Trouble in Gotham".
1168:
Copyright infringement#Criticism of industry estimates
2241:"Warner Music's Royalty Statements: Works of Fiction"
1560:"Gross Misunderstanding: Forget about the box office"
866:'s price for the screenplay rights to his 1986 novel
918:. The real figure is likely closer to $ 90 million.
910:(2000) grossed $ 240 million at the box office, but
1967:"'Nash Bridges' verdict! Now Don Johnson wins big!"
1058:over accounting tricks used to mask profits on the
735:, net participation "points" (a percentage of the
685:Another form of Hollywood accounting is a reverse
1882:"The Most Successful Movie Franchises In History"
1074:which had attempted to wipe profits for the show
1236:"After 61 films, Connery remains much in demand"
1965:Bond, Paul; Belloni, Matthew (July 15, 2010).
1702:"Peter Jackson and Fran Walsh Talk THE HOBBIT"
842:judge rejected the lawsuit. Total revenues of
1860:"'Hollywood Accounting' Losing In The Courts"
1400:"Buchwald, Partner Win $ 900,000 From Studio"
1122:reportedly lost $ 87.8 million, according to
599:
8:
728:attempt to adequately trace overhead costs.
1676:"Hanks sues over profit on 'Greek Wedding'"
307:International Financial Reporting Standards
1614:"Marvel Settles With a Spider-Man Creator"
606:
592:
20:
2296:
1934:"'Millionaire' verdict! Disney loses big"
1366:. Fox Network. Air date: February 9, 1987
1038:Harry Potter and the Order of the Phoenix
1054:lost a $ 270 million lawsuit in 2010 to
1417:
1415:
1324:Leibman, Jordan H. (November 1, 1993).
1198:
32:
2047:Patten, Dominic (September 11, 2019).
1803:Belloni, Matthew (February 15, 2012).
1270:Thompson, Derek (September 14, 2011).
1206:McDougal, Dennis (December 29, 1989).
2103:D'Alessandro, Anthony (May 5, 2020).
1753:"Tolkien Estate Sues New Line Cinema"
1585:"Lawsuit filed by Spider-Man creator"
1422:Griffin, Nancy; Masters, Kim (1997).
1298:McDougal, Dennis (February 4, 1990).
297:Generally-accepted auditing standards
16:Opaque or creative accounting methods
7:
2019:Gardner, Eriq (September 11, 2019).
1774:Scherer, Karyn (December 13, 2010).
1558:Epstein, Edward Jay (May 16, 2005).
975:, brought a lawsuit in 2007 against
2279:Sparviero, Sergio (June 11, 2015).
2159:Gardner, Eriq (December 10, 2018).
1998:Gardner, Eriq (February 27, 2019).
312:International Standards on Auditing
2259:Masnick, Mike (October 19, 2012).
2239:Masnick, Mike (December 2, 2009).
2214:"Eaten alive in the studio jungle"
2212:Getlin, Josh (February 13, 2008).
2190:Fleming, Mike Jr. (July 6, 2010).
1932:Belloni, Matthew (July 12, 2010).
1906:Fleming, Mike Jr. (July 6, 2010).
1759:. Associated Press. Archived from
1476:Weinraub, Bernard (May 25, 1995).
1234:Vincent, Mal (February 20, 1995).
14:
2346:Culture of Hollywood, Los Angeles
2131:Patten, Dominic (July 16, 2021).
1831:Bunting, Glenn (April 15, 2007).
1751:Veiga, Alex (February 12, 2008).
1674:Munoz, Lorenza (August 8, 2007).
1504:Butler, Tom (December 31, 2019).
1376:Sciretta, Peter (April 5, 2009).
1094:Los Angeles County Superior Court
826:Los Angeles County Superior Court
369:Notes to the financial statements
317:Management Accounting Principles
40:
1833:"$ 78 million of red ink?"
1533:"We See Angelina's Bottom Line"
1188:WGA screenwriting credit system
689:, in which the studio unjustly
2308:"How Movie Distribution Works"
1363:The Late Show with Joan Rivers
1070:won a lawsuit in 2010 against
924:, co-creator of the character
753:The Late Show with Joan Rivers
1:
2298:10.3998/mij.15031809.0002.102
1061:Who Wants to Be a Millionaire
292:Generally-accepted principles
1700:xoanon (November 19, 2006).
1612:Ives, Nat (April 29, 2005).
1146:over profits from TV series
971:(2001–2003), and his studio
793:received a settlement from
2367:
1776:"The Hollywood shell game"
883:According to screenwriter
643:profit-sharing agreements
161:Constant purchasing power
58:Constant purchasing power
1862:. Techdirt. July 8, 2010
1113:as a $ 51 million loss.
948:My Big Fat Greek Wedding
645:, as these are based on
492:Accounting organizations
480:People and organizations
2351:Financial controversies
1140:Creative Artists Agency
1052:The Walt Disney Company
912:The Walt Disney Company
716:Distribution overhead:
240:Amortization (business)
2166:The Hollywood Reporter
2026:The Hollywood Reporter
2005:The Hollywood Reporter
1972:The Hollywood Reporter
1939:The Hollywood Reporter
1810:The Hollywood Reporter
1781:The New Zealand Herald
1352:
1763:on February 14, 2008.
1405:The Los Angeles Times
1348:
1178:Production accounting
968:The Lord of the Rings
800:Buchwald v. Paramount
623:Hollywood bookkeeping
364:Management discussion
2306:Tyson, Jeff (2000).
2226:on February 19, 2008
1432:Simon & Schuster
1103:wrote down the 2018
1072:Rysher Entertainment
691:cross-collateralizes
619:Hollywood accounting
331:Financial statements
284:Accounting standards
1593:. November 13, 2002
1338:on February 1, 2009
1163:Creative accounting
1126:accounting sheets.
702:of a film project.
625:) is the opaque or
557:Earnings management
527:Positive accounting
401:Double-entry system
391:Bank reconciliation
196:Revenue recognition
2336:Accounting systems
2197:Deadline Hollywood
2138:Deadline Hollywood
2110:Deadline Hollywood
2082:Deadline Hollywood
2054:Deadline Hollywood
1618:The New York Times
1483:The New York Times
1124:Universal Pictures
907:Gone in 60 Seconds
822:breach of contract
797:after his lawsuit
795:Paramount Pictures
784:Return of the Jedi
631:accounting methods
532:Sarbanes–Oxley Act
467:Sarbanes–Oxley Act
396:Debits and credits
231:Cost of goods sold
186:Matching principle
2219:Los Angeles Times
1838:Los Angeles Times
1680:Los Angeles Times
1465:. pp. 21–23.
1408:. March 17, 1992.
1304:Los Angeles Times
1248:on March 23, 2014
1241:The Baltimore Sun
1213:Los Angeles Times
1173:Plug (accounting)
1110:Bohemian Rhapsody
957:Gold Circle Films
818:Benjamin Melniker
806:Coming to America
718:Film distributors
661:awarded damages.
616:
615:
577:Two sets of books
572:Off-balance-sheet
214:Selected accounts
151:Accounting period
2358:
2322:
2320:
2318:
2302:
2300:
2285:Media Industries
2275:
2273:
2271:
2255:
2253:
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2235:
2233:
2231:
2222:. Archived from
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2016:
2010:
2009:
1995:
1989:
1988:
1986:
1984:
1979:on July 15, 2010
1975:. Archived from
1962:
1956:
1955:
1953:
1951:
1946:on July 12, 2010
1942:. Archived from
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1334:. Archived from
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1312:
1310:
1295:
1289:
1288:
1286:
1284:
1267:
1261:
1260:
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1244:. Archived from
1231:
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1224:
1222:
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1203:
1149:The Walking Dead
1101:20th Century Fox
1084:21st Century Fox
1001:Harvey Weinstein
608:
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2184:Further reading
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1233:
1232:
1228:
1218:
1216:
1205:
1204:
1200:
1196:
1159:
1132:
1105:Freddie Mercury
1044:Wizarding World
1029:
1010:Fahrenheit 9/11
977:New Line Cinema
903:
861:
775:
770:
696:Repo 105 scheme
667:
621:(also known as
612:
583:
582:
581:
546:
538:
537:
536:
511:
503:
502:
501:
481:
473:
472:
471:
441:
431:
430:
429:
385:
375:
374:
373:
333:
323:
322:
321:
286:
276:
275:
274:
215:
207:
206:
205:
201:Unit of account
181:Historical cost
166:Economic entity
145:
137:
136:
135:
80:
72:
53:Historical cost
17:
12:
11:
5:
2364:
2362:
2354:
2353:
2348:
2343:
2338:
2328:
2327:
2324:
2323:
2303:
2276:
2256:
2236:
2209:
2185:
2182:
2180:
2179:
2151:
2123:
2095:
2067:
2039:
2011:
1990:
1957:
1924:
1898:
1873:
1851:
1823:
1795:
1766:
1743:
1732:. June 6, 2007
1715:
1704:. The One Ring
1692:
1666:
1655:. July 1, 2003
1638:
1604:
1576:
1550:
1539:. May 14, 2010
1524:
1496:
1468:
1451:
1444:
1411:
1391:
1368:
1354:
1316:
1290:
1262:
1226:
1197:
1195:
1192:
1191:
1190:
1185:
1183:Tobashi scheme
1180:
1175:
1170:
1165:
1158:
1155:
1136:Frank Darabont
1131:
1128:
1028:
1025:
1016:The 2005 film
965:, director of
945:The 2002 film
902:
899:
860:
857:
840:superior court
774:
771:
769:
766:
725:
724:
721:
714:
687:tobashi scheme
666:
663:
614:
613:
611:
610:
603:
596:
588:
585:
584:
580:
579:
574:
569:
564:
559:
554:
548:
547:
544:
543:
540:
539:
535:
534:
529:
524:
519:
513:
512:
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508:
505:
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499:
494:
489:
483:
482:
479:
478:
475:
474:
470:
469:
464:
459:
454:
449:
443:
442:
437:
436:
433:
432:
428:
427:
422:
420:General ledger
413:
408:
403:
398:
393:
387:
386:
381:
380:
377:
376:
372:
371:
366:
361:
356:
351:
346:
341:
335:
334:
329:
328:
325:
324:
320:
319:
314:
309:
304:
299:
294:
288:
287:
282:
281:
278:
277:
273:
272:
267:
262:
257:
252:
247:
242:
233:
228:
223:
217:
216:
213:
212:
209:
208:
204:
203:
198:
193:
188:
183:
178:
173:
168:
163:
158:
153:
147:
146:
143:
142:
139:
138:
134:
133:
128:
123:
118:
113:
108:
103:
98:
93:
88:
82:
81:
78:
77:
74:
73:
71:
70:
65:
60:
55:
49:
46:
45:
37:
36:
30:
29:
15:
13:
10:
9:
6:
4:
3:
2:
2363:
2352:
2349:
2347:
2344:
2342:
2339:
2337:
2334:
2333:
2331:
2313:
2312:HowStuffWorks
2309:
2304:
2299:
2294:
2290:
2286:
2282:
2277:
2266:
2262:
2257:
2246:
2242:
2237:
2225:
2221:
2220:
2215:
2210:
2199:
2198:
2193:
2188:
2187:
2183:
2168:
2167:
2162:
2155:
2152:
2140:
2139:
2134:
2127:
2124:
2112:
2111:
2106:
2099:
2096:
2084:
2083:
2078:
2071:
2068:
2056:
2055:
2050:
2043:
2040:
2028:
2027:
2022:
2015:
2012:
2007:
2006:
2001:
1994:
1991:
1983:September 29,
1978:
1974:
1973:
1968:
1961:
1958:
1945:
1941:
1940:
1935:
1928:
1925:
1917:September 29,
1913:
1909:
1902:
1899:
1887:
1883:
1877:
1874:
1861:
1855:
1852:
1840:
1839:
1834:
1827:
1824:
1812:
1811:
1806:
1799:
1796:
1783:
1782:
1777:
1770:
1767:
1762:
1758:
1754:
1747:
1744:
1731:
1730:
1725:
1719:
1716:
1703:
1696:
1693:
1681:
1677:
1670:
1667:
1654:
1653:
1648:
1642:
1639:
1627:
1623:
1619:
1615:
1608:
1605:
1592:
1591:
1586:
1580:
1577:
1565:
1561:
1554:
1551:
1543:September 29,
1538:
1534:
1528:
1525:
1513:
1512:
1507:
1500:
1497:
1485:
1484:
1479:
1472:
1469:
1464:
1463:
1455:
1452:
1447:
1445:0-684-80931-1
1441:
1437:
1433:
1429:
1425:
1418:
1416:
1412:
1407:
1406:
1401:
1395:
1392:
1379:
1372:
1369:
1365:
1364:
1358:
1355:
1351:
1337:
1333:
1332:
1327:
1320:
1317:
1305:
1301:
1294:
1291:
1279:
1278:
1273:
1266:
1263:
1259:
1247:
1243:
1242:
1237:
1230:
1227:
1215:
1214:
1209:
1202:
1199:
1193:
1189:
1186:
1184:
1181:
1179:
1176:
1174:
1171:
1169:
1166:
1164:
1161:
1160:
1156:
1154:
1151:
1150:
1145:
1141:
1137:
1129:
1127:
1125:
1121:
1120:
1114:
1112:
1111:
1106:
1102:
1097:
1095:
1091:
1090:
1085:
1081:
1079:
1078:
1073:
1069:
1065:
1063:
1062:
1057:
1053:
1049:
1046:
1045:
1040:
1039:
1034:
1026:
1024:
1021:
1020:
1014:
1012:
1011:
1006:
1005:Miramax Films
1002:
998:
994:
993:Michael Moore
990:
988:
984:
983:
978:
974:
973:WingNut Films
970:
969:
964:
963:Peter Jackson
960:
958:
954:
950:
949:
943:
941:
940:Marvel Comics
937:
933:
932:
927:
923:
919:
917:
913:
909:
908:
900:
898:
896:
895:
890:
886:
881:
879:
875:
871:
870:
865:
864:Winston Groom
858:
856:
854:
850:
845:
841:
837:
833:
832:
827:
823:
819:
815:
814:Michael Uslan
810:
808:
807:
802:
801:
796:
792:
788:
786:
785:
780:
777:According to
772:
767:
765:
762:
757:
755:
754:
749:
744:
742:
738:
734:
729:
722:
719:
715:
712:
711:
710:
708:
703:
701:
697:
692:
688:
683:
680:
676:
672:
664:
662:
659:
655:
650:
648:
644:
640:
636:
632:
628:
624:
620:
609:
604:
602:
597:
595:
590:
589:
587:
586:
578:
575:
573:
570:
568:
565:
563:
562:Error account
560:
558:
555:
553:
550:
549:
542:
541:
533:
530:
528:
525:
523:
520:
518:
515:
514:
507:
506:
498:
495:
493:
490:
488:
485:
484:
477:
476:
468:
465:
463:
460:
458:
455:
453:
450:
448:
445:
444:
440:
435:
434:
426:
425:Trial balance
423:
421:
417:
414:
412:
409:
407:
406:FIFO and LIFO
404:
402:
399:
397:
394:
392:
389:
388:
384:
379:
378:
370:
367:
365:
362:
360:
357:
355:
352:
350:
347:
345:
344:Balance sheet
342:
340:
339:Annual report
337:
336:
332:
327:
326:
318:
315:
313:
310:
308:
305:
303:
300:
298:
295:
293:
290:
289:
285:
280:
279:
271:
268:
266:
263:
261:
258:
256:
253:
251:
248:
246:
243:
241:
237:
234:
232:
229:
227:
224:
222:
219:
218:
211:
210:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
177:
176:Going concern
174:
172:
169:
167:
164:
162:
159:
157:
154:
152:
149:
148:
141:
140:
132:
129:
127:
124:
122:
119:
117:
114:
112:
109:
107:
104:
102:
99:
97:
94:
92:
89:
87:
84:
83:
76:
75:
69:
66:
64:
61:
59:
56:
54:
51:
50:
48:
47:
43:
39:
38:
35:
31:
27:
23:
22:
19:
2315:. Retrieved
2288:
2284:
2268:. Retrieved
2248:. Retrieved
2228:. Retrieved
2224:the original
2217:
2201:. Retrieved
2195:
2170:. Retrieved
2164:
2154:
2142:. Retrieved
2136:
2126:
2114:. Retrieved
2108:
2098:
2088:November 18,
2086:. Retrieved
2080:
2070:
2058:. Retrieved
2052:
2042:
2030:. Retrieved
2024:
2014:
2003:
1993:
1981:. Retrieved
1977:the original
1970:
1960:
1948:. Retrieved
1944:the original
1937:
1927:
1915:. Retrieved
1911:
1901:
1891:November 23,
1889:. Retrieved
1885:
1876:
1864:. Retrieved
1854:
1844:February 10,
1842:. Retrieved
1836:
1826:
1814:. Retrieved
1808:
1798:
1786:. Retrieved
1779:
1769:
1761:the original
1756:
1746:
1734:. Retrieved
1727:
1718:
1706:. Retrieved
1695:
1683:. Retrieved
1679:
1669:
1657:. Retrieved
1650:
1641:
1629:. Retrieved
1617:
1607:
1595:. Retrieved
1588:
1579:
1569:December 30,
1567:. Retrieved
1563:
1553:
1541:. Retrieved
1536:
1527:
1515:. Retrieved
1509:
1499:
1487:. Retrieved
1481:
1471:
1460:
1454:
1427:
1403:
1394:
1382:. Retrieved
1371:
1361:
1357:
1349:
1340:. Retrieved
1336:the original
1329:
1319:
1307:. Retrieved
1303:
1293:
1281:. Retrieved
1277:The Atlantic
1275:
1265:
1257:
1250:. Retrieved
1246:the original
1239:
1229:
1217:. Retrieved
1211:
1201:
1147:
1144:AMC Networks
1133:
1117:
1115:
1108:
1098:
1087:
1082:
1077:Nash Bridges
1075:
1066:
1059:
1050:
1042:
1036:
1033:Warner Bros.
1030:
1017:
1015:
1008:
991:
986:
980:
966:
961:
953:Nia Vardalos
946:
944:
929:
920:
905:
904:
894:Men in Black
892:
882:
869:Forrest Gump
867:
862:
843:
835:
829:
811:
804:
798:
791:Art Buchwald
789:
782:
776:
758:
751:
748:Lynda Carter
745:
741:Eddie Murphy
730:
726:
704:
684:
668:
651:
622:
618:
617:
566:
497:Luca Pacioli
418: /
238: /
236:Depreciation
144:Key concepts
116:Governmental
18:
2172:October 22,
2144:October 22,
2060:October 22,
2032:October 22,
1652:PR Newswire
1434:. pp.
1380:. Slashfilm
1138:along with
1068:Don Johnson
824:lawsuit in
733:value chain
700:bottom line
679:film studio
656:studios of
510:Development
487:Accountants
383:Bookkeeping
302:Convergence
260:Liabilities
191:Materiality
79:Major types
2330:Categories
1784:. Auckland
1194:References
987:The Hobbit
982:The Hobbit
931:Spider-Man
926:Spider-Man
885:Ed Solomon
812:Producers
737:net income
671:subsidiary
647:net profit
545:Misconduct
171:Fair value
121:Management
63:Management
34:Accounting
1950:April 22,
1816:March 23,
1729:USA Today
1685:March 23,
1659:March 23,
1626:0362-4331
1597:March 23,
1489:March 23,
1424:"Hit Men"
1342:March 23,
1309:March 23,
1283:March 23,
1252:March 23,
1219:March 23,
1119:Yesterday
878:Paramount
874:1994 film
779:Lucasfilm
665:Practices
658:Hollywood
641:or other
639:royalties
567:Hollywood
447:Financial
349:Cash-flow
106:Financial
2317:July 27,
2270:July 27,
2265:Techdirt
2250:July 27,
2245:Techdirt
2230:July 27,
2203:July 27,
1912:Deadline
1866:July 19,
1788:July 19,
1736:July 19,
1708:July 19,
1590:BBC News
1384:July 19,
1157:See also
1142:against
938:against
922:Stan Lee
851:and two
849:popcorns
820:filed a
768:Examples
746:Actress
707:overhead
627:creative
552:Creative
522:Research
452:Internal
439:Auditing
255:Goodwill
250:Expenses
101:Forensic
26:a series
24:Part of
1969:. Esq.
1936:. Esq.
1631:June 5,
1537:NPR.org
1517:May 21,
1436:158–174
1107:biopic
1056:Celador
936:lawsuit
891:claims
675:revenue
629:set of
517:History
411:Journal
270:Revenue
156:Accrual
2116:May 5,
1886:Forbes
1757:SFGate
1624:
1511:Yahoo!
1462:Empire
1442:
1019:Sahara
844:Batman
836:Batman
831:Batman
635:profit
462:Report
416:Ledger
359:Income
354:Equity
265:Profit
245:Equity
221:Assets
126:Social
91:Budget
2291:(1).
1564:Slate
1130:2020s
1089:Bones
1027:2010s
1003:, of
995:sued
901:2000s
859:1990s
853:Cokes
838:." A
773:1980s
761:gross
654:movie
457:Firms
86:Audit
2319:2013
2272:2013
2252:2013
2232:2013
2205:2013
2174:2022
2146:2022
2118:2020
2090:2021
2062:2022
2034:2022
1985:2019
1952:2020
1919:2019
1893:2016
1868:2013
1846:2021
1818:2014
1790:2013
1738:2013
1710:2013
1687:2014
1661:2014
1633:2018
1622:ISSN
1599:2014
1571:2006
1545:2019
1519:2020
1491:2014
1440:ISBN
1386:2013
1344:2014
1311:2014
1285:2014
1254:2014
1221:2014
999:and
889:Sony
816:and
226:Cash
111:Fund
96:Cost
2293:doi
997:Bob
916:NPR
855:".
750:on
131:Tax
68:Tax
2332::
2310:.
2287:.
2283:.
2263:.
2243:.
2216:.
2194:.
2163:.
2135:.
2107:.
2079:.
2051:.
2023:.
2002:.
1910:.
1884:.
1835:.
1807:.
1778:.
1755:.
1726:.
1678:.
1649:.
1620:.
1616:.
1587:.
1562:.
1535:.
1508:.
1480:.
1438:.
1430:.
1426:.
1414:^
1402:.
1328:.
1302:.
1274:.
1256:.
1238:.
1210:.
1031:A
887:,
880:.
781:,
709::
649:.
28:on
2321:.
2301:.
2295::
2289:2
2274:.
2254:.
2234:.
2207:.
2176:.
2148:.
2120:.
2092:.
2064:.
2036:.
2008:.
1987:.
1954:.
1921:.
1895:.
1870:.
1848:.
1820:.
1792:.
1740:.
1712:.
1689:.
1663:.
1635:.
1601:.
1573:.
1547:.
1521:.
1493:.
1448:.
1388:.
1346:.
1313:.
1287:.
1223:.
607:e
600:t
593:v
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