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| Movie
Money |
| Understanding
Hollywood’s (Creative) Accounting Practices |
| Bill Daniels,
David Leedy, and Steven D. Sills, 299 pages, 7x9,
1-879505-33-9, $19.95 paper |
“These three authors’ knowledge
of the nuances of movie and television accounting shines
through the pages of this book, which is sure to
become a standard reference in this field.”
—Harold L. Vogel, author, Entertainment Industry Economics |
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The
distribution of a nation’s picture’s “profits” is,
for most filmmakers,
a murky, labyrinthine domain ruled by studio/distributor
accountants and lawyers.
Movie Money unravels,
demystifies, and clearly explains the film industry’s
unique, arcane “creative” accounting
practices. It
examines a film’s various 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 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, writer, and actors.
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Bill
Daniels is
an attorney with Paul & Janofsky in Santa
Monica, California, where, in his civil litigation
practice, he often represents film and televisions
writers, producers, and directors. A
former business writer for Daily Variety in Los Angeles, he has written
widely on entertainment business and legal topics.
David
Leedy has
worked as controller of Universal Pictures and
in similar capacities for Color Systems Technology,
Nickelodeon, and Reel EFX and as a CPA/consultant
for film and television producers, distributors,
directors, writers, and actors. He has taught and lectured at USC, the
American Film Institute, and UCLA.
Steven
D. Sills is
an attorney and CPA. He
is president of Sills & Adelmann, a CPA firm
that specializes in motion picture and television
profit-participation audits. Sills teaches motion picture accounting and profit participation
at UCLA and for the California and New York CPA
Societies. |
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