Movie Money – 2nd Edition (revised and Updated)

Understanding Hollywood's (Creative) Accounting Practices


  • Silman-James Press
  • 9781879505865
  • 1-879505-86-X

Currently unavailable – NEW 3rd edition is in the works for publication in 2017

The distribution of a motion picture’s “profits” is, for most filmmakers, a murky, labyrinthing 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-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.

Bill Daniels

Bill Daniels is a partner with Schwartz, Daniels & Bradley, where his civil litigation practice includes representing film and television writers, producers and directors. A former business writer for Daily Variety in Los Angeles, he has written widely on business and legal topics.

David Leedy

David Leedy is worked as controller of Universal Pictures and in similar capacities for Color Systems Technology, Nickeldeon, and Real 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

Steven D. Sills is an attorney and CPA. He is president of Sills & Adelmann, a CPA firm that specializes in motion pictures and television profit particiption audits. Sills teaches motion picture accounting and profit participations at UCLA and for the California and New York CPA Societies.