>>>http://www.techdirt.com/articles/20110707/03264014993/riaa-accounting-how-to-sell-1-million-albums-still-owe-500000.shtml
>>
>>The movie business operates the same way. You can do boffo box office, a certifiable hit, and by the time the accountants are done with it it lost money.
>
>Not necessarily. That only happens when the actors or writers have contracted for a percentage of the profits.

No, that's not the only time it happens. Of course the studios are more motivated to monkey with the numbers when someone is in line for a %.

http://en.wikipedia.org/wiki/Hollywood_accounting