"Hollywood accounting" is so infamously shady. It even is used as a term in other businesses for "make it work".
When I worked for Sony Online Entertainment, the CFO used the term often when we turned in the productivity reports. Everyone knew it was a racket. SOE wasn't the only game in town. Hollywood is though.
Working at Warner Bros was so bad I got out less than 3 months into the gig. And it did not end well for the Albany WB office- largely because of the creative money management. I think there are only 2 people left from the original team and they were moved elsewhere in the company. Fuck that place.
Bunch of shysters.
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The WGA believes they ought ot be paid relative to the value of their work, however. From the perspective of a creator, they do not care how Disney generated the money if they are using the creative work they produced to sell products.
What writers are entitled to is exactly what the strike is over. Financial entitlements are created by humans- WGAS can and are striking because they disagree with the current allotment.
Also Disney or whomever can't pay you out from any one source. It does not work that like as there are various contracts, options, and points that are part of a creative talent agreement to work. These can be upfront, backend, or a mixture of both and for different roles, a creative talent may have participated in during and after production and distribution, and marketing.
Working in media is not like punching a clock at Arby's.