In article ,
 Dan Dassow  wrote:

> 
> I wonder whether The Sarbanes-Oxley Act of 2002 (
> http://en.wikipedia.org/wiki/Sarbanes-Oxley_Act ) may be applicable.
> The film industry accounting practices appear to be just as suspect as
> those of  Enron, Tyco International, Peregrine Systems and WorldCom.
> 

  Nope, because again there is accounting and there is accounting. They 
stick to appropriate methods when there is jail time or fines involved 
and then get creative when others are involved. 
     The Court decision in Buchwald vs. Paramount (IIRC) where Art 
Buchwald won a piece of Coming to America, found that a $350 million 
gross movie had not made any money and then sued again and won. The 
opinion from the trial court is fascinating view into "accounting" 
practices at the Studio.
--- SBBSecho 2.12-Win32