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5 - Financial Accounting in Movies and Television

from Part II - Media-Dependent Entertainment

Published online by Cambridge University Press:  26 June 2020

Harold L. Vogel
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Summary

This chapter illustrates the way in which Hollywood accounts for its profits and cash flows in both film and television productions and how profits and participations are calculated.

Keywords

revenue recognitioninventory amortizationSOP 00-2participationstelevision accountingdistribution
Type
Chapter
Information
Entertainment Industry Economics
A Guide for Financial Analysis
 , pp. 205 - 280
Publisher: Cambridge University Press
Print publication year: 2020

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References

Further Reading

Abelson, R. (1996). “The Shell Game of Hollywood ‘Net Profits,’” New York Times, March 4.Google Scholar
Barnes, P. W. (1987). “How King World Reaps Riches, Fame as a TV Syndicator,” Wall Street Journal, June 9.Google Scholar
Briloff, A. J. (1998). “Disney’s Real Magic: Is the Entertainment Giant’s Accounting Pure Mickey Mouse?” Barron’s, March 23.Google Scholar
Carvell, T. (1999a). “Lights! Camera! Lawsuit!” Fortune, 140(7)(October 11).Google Scholar
Carvell, T. (1999b) “Hello, Mr. Chips (Goodbye, Mr. Film),” Fortune, 140(4)(August 16).Google Scholar
De Vany, A., and Walls, W. D. (1999). Uncertainty in the Movie Industry: Does Star Power Reduce the Terror of the Box Office? Irvine: University of California, Department of Economics.Google Scholar
Gottschalk, E. C. Jr. (1978). “Feud in Filmdom: Movie Studios’ System of Splitting Profits Divides Hollywood,” Wall Street Journal, October 16.Google Scholar
Gottschalk, E. C. Jr. (1972). “Film Makers Struggle with Major Studios for ‘Creative’ Control,” Wall Street Journal, December 29.Google Scholar
Harwood, J. (1985). “Hollywood Exposing More of Its Ledgers,” Variety, March 13.Google Scholar
Jurgensen, J. (2012). “The Making of TV’s Hottest Drama,” Wall Street Journal, September 21.Google Scholar
Kolker, R. (2017). “This Lawsuit Goes to 11,” Bloomberg Businessweek, April 24.Google Scholar
Kopelson, A. (1985). “Presales of Independently Produced Motion Pictures,” The Hollywood Reporter, March 5.Google Scholar
Lippman, J. (2001). “Battle over Residuals Could Set the Stage for a Hollywood Strike,” Wall Street Journal, March 28.Google Scholar
Littleton, C., and Lang, B. (2019). “Can Hollywood’s Biggest Media Companies Avoid Getting Crushed by Debt?” Variety, January 15.Google Scholar
Litwak, M. (1994). Dealmaking in the Film & Television Industries. Los Angeles: Silman-James.Google Scholar
Mayer, J. (1991). “Hollywood Mystery: Woes at Orion Stayed Invisible for Years,” Wall Street Journal, October 16.Google Scholar
McGrath, C. (2003). “Law & Order & Law & Order …,” New York Times, September 21.Google Scholar
Morgenstern, S., ed. (1979). Inside the TV Business. New York: Sterling.Google Scholar
Pope, K. (1999). “A Profligate Producer Helps Hallmark Corner TV-Miniseries Market,” Wall Street Journal, May 21.Google Scholar
Price Waterhouse & Co. (1974). Accounting for the Motion Picture Industry. New York: Price Waterhouse.Google Scholar
Rose, F. (1995). The Agency: The William Morris Agency and the Hidden History of Show Business. New York: HarperBusiness.Google Scholar
Rose, F. (1991). “The Case of the Ankling Agents,” Premiere, 4(12)(August).Google Scholar
Sansweet, S. J. (1983). “Even with a Hit Film, a Share of the Profits May Be Nothing at All,” Wall Street Journal, July 21.Google Scholar
Scholl, J. (1986). “Bad Show: Picture Dims for Syndicators of TV Programs,” Barron’s, December 15.Google Scholar
Schuyten, P. (1976). “How MCA Rediscovered Movieland’s Golden Lode,” Fortune, 94(5)(November).Google Scholar
Sherman, S. P. (1985). “Hollywood’s Foxiest Financier,” Fortune, 111(1)(January 7).Google Scholar
Steel, E. (2014). “21st Century Fox Melds Its Television Broadcasting and Studio Units,” New York Times, July 15.Google Scholar

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