Hollywood Accounting, as I understand it, entails having a separate production company for each movie. That company then buys services from the parent company,

Hollywood Accounting, as I understand it, entails having a separate production company for each movie. That company then buys services from the parent company, something like a franchisee. Some of those services may be inflated. All of the costs incurred by the production company will be paid off before anyone gets residuals. There's also the matter of "marketing costs" which also help out the parent company. So, of the $190 million that the movie cost, some of it was raised from WB, but some of it also went back to WB. From the outside it's really hard to say when they come out even.