http://thresq.hollywoodreporter.com/2010/07/millionaire-verdict-disney-loses-big.html
In sum, Disney was engaged in self-dealing practices with affiliates and sweetheart deals with power partners to keep the costs artificial down. Celador would have been entitled to receive more money had these costs not be kept in check and below market. The case interesting for many reasons, but one of the most interesting was the microscope that was directed on TV accounting. I can’t think of another instance where production costs and fees were so closely examined. Remember, entertainment accounting may not equal traditional accounting.


