One of the complications in turning a profit has always simply been understanding the accounting of film, which has normally been quite opaque. I spoke with a Dutch film collections company – who are often contracted to receive and divvy up the films’ revenues in adherence to the contracts in place. This service is sort of like putting your film revenues in escrow. Using a collections company is certain to be too expensive for a small indie. But my conversation with the collection executive was enlightening about film accounting.