ABSTRACT
Digital technology has enabled producers to shoot professional-quality feature films at dime-store prices. Although digital technology may give us the tools required to capture an image on tape and then edit it, it will not help us pay for locations, cast and crew, hotel and travel, meals, music licensing, rentals, or any of the other items required for making even the smallest film. Some producers decide what to write and shoot based on the resources they already have. However, some pictures don't lend themselves to that low-budget approach. The term net profits is often seen as the illusory end product of Hollywood “creative accounting.” In the film industry net profits are a highly defined term of art that can change from deal to deal.
