Movie Money – 3rd Edition (Updated and Expanded)

Understanding Hollywood's (Creative) Accounting Practices


318 pages
Silman-James Press

Movie Money—a must-read for all film producers, directors, writers, and actors—unravels, demystifies, and 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 and calculations of “gross” and “net” profits. It also provides in-depth coverage of the various aspects of profit participation—its terminology and accounting and deal practices—along with chapters on audits, claims, and negotiating tips and tricks.

The Third Edition adds a wealth of all-new material on New Media, a chapter on film distribution and production in today’s China, written by Tracy Liang (a CPA with Green Hasson Janks), as well as a thorough updating of every section of the book.

About Steven D. Sills

Steven D. Sills is an attorney and CPA who specializes in motion picture and television profit participation audits. He is a partner in the Royalty Licensing and Forensics Department of Green Hasson Janks, a Los Angeles CPA firm. Sills serves on the planning committees for the USC and UCLA entertainment law symposia and the Governing Committee for the American Bar Association Entertainment and Sports Forum.

About Peter Klass

Peter Klass is a principal in the Royalty Licensing and Forensics Department of Green Hasson Janks, a CPA firm in Los Angeles, where he specializes in motion picture and television profit participation accounting and audits. He has lectured at Pepperdine University and has written on various entertainment and media topics.

About David Leedy

David Leedy has 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.

About Bill Daniels

Bill Daniels is a partner with Daniels Law in Sherman Oaks, California, where he maintains an active civil trial practice. A former business writer for Variety in Los Angeles, he has written widely on business and legal topics.

“These 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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