Studio Accounting: Things a Small Filmmaker Should Know
Follow this link to an article entitled "Less Than Zero: Studio Accounting Practices in Hollywood" by Joseph F. Hart, Esq. and Philip J. Hacker, C.P.A.. This 1996 essay discusses many of the issues that arise in the process of examining motion picture accountings. The authors explore both the general legal principles involved and the particular accounting practices which are likely to give rise to disputes between profit participants, on one hand, and motion picture studio/distributors on the other.