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Theater Lights

Film/TV Profit Participations

Examples of Mistakes Made in the Film/TV Industry

Review the boxes below to see a sample of how underpayment errors are made.

Improper calculations of revenues or expenditures

Understatement of "Gross Receipts"

Incorrect Distribution Fees Charged

Overstatement of "Distribution Costs & Expenses"

Overstatement of production costs

Overstatement of interest on production costs and overhead

Understatement of "Net Profits" and ultimate share due

Statement Processing Errors

Mathematical and clerical errors

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