Welcome to Transparent Movie Accounting™

This is a temporary site

This site will be used for authorized participants  (for a specific movie). The participants may be investors, certain cast and crew members, executives, attorneys and accountants. 

Motion Picture Distribution 

GMT Releasing (GMTR) owns the trademarked name, Transparent Movie Accounting™, TransparentMovieAccounting.Com™ as well as .org, .info, .net

This proprietary service opens books for all net-participants in a program called "SHOW ME THE MONEY". The accounting practices of marketing and distribution services of movies distributed by GMTR has open reporting of revenues and expenses on-line anytime, anywhere. Net-Participants in each film will be able to unlock the accounting books to view the progress of marketing and distribution results. GMTR receives the Marketing and Distribution funds from the Producer or directly from the investors, based upon the Movie Production and Distribution budget.

GMTR'S Accounting Philosophy

The following two practices by the major studio set the stage for GMTR's philosophy.

GMTR practices Generally Accepted Accounting Practices [GAAP] and shows participants the money utilizing these principles:

As we see it, Hollywood Accounting, at best, sways the numbers toward the studio and distributor. GMTR, practicing GAAP, would set forth honest results, fair accounting and open on-line "film results" for investors and net-participants.

GMTR is Different

GMTR's purpose is to provide worldwide marketing and distribution services for film products for its client. The budget for its' operation, the corporate overhead or the "House Nut" is transparent to participants. 

The marketing and distribution work happens weeks and months before any sales receipts are received by GMT Releasing, the Distributor’s Gross. A five percent [5%] for expenses, of the Distributor's Gross Receipts, are withdrawn upon receipt of monies for the coverage and continuing corporate "House Nut". This is in lieu of charging a large fee for corporate overhead against the film.

The "House Nut" includes the fixed and variable expenses based on real costs to operate. Examples of the variable expenses include basic travel, business class for 4 to 6 hours in duration [coach for less time], government rates for gasoline/mileage for company business, communication costs, membership fees, guild dues, postage, and fixed costs such as salaries, contractors, facilities, utilities, corporate legal, accounting, and insurances. GMTR's operating annual budgets are traditional in business [GAAP] practices in covering the "House Nut". 

Film overhead includes E & O, communications, legal, specific staff for the film and this budget is based upon complexity of each film's marketing plan, if the film gets 'legs' or not, and use of "distribution partners or use of in-house staff or contractors". The film's GMTR budget is pre-approved with the investors and Executive Producers. Any significant changes over a certain amount are communicated as well. 

Each selected movie product becomes or is already an established corporate entity such as, "Film Title" LLC, and is accounted totally separate from all other films, avoiding cross-collaterialization. The film marketing and distribution expenses include, for example, prints and advertising, publicity, travel, film festivals, and events, freight, audience research, film insurance, graphics, artwork, warehouse, storage, domain hosting, travel, web site, web broadcast streaming, Internet social media marketing, film specific communications, and other necessary marketing practices. The film's marketing plan and strategies determine the amount of money along with the specific overhead for this film.

GMTR receives a distribution fee of 10% of the Distributor's Gross. The gross receipts from sales are held in an account, we call it a "war chest", pending disbursement to net participants per their agreement. The disbursement of funds from the "war chest" are made to all net participants [investors, producers, others per agreement and the distributor's 10% fee]. Beginning at or around the same time.

Revenues from Product Placement and other streams of income may be used upon 2/3rds agreement between the Distributor and the Exedcutive Producer and the Investor for 'marketing expansion', production enhancements, and / or minimizing the film investment. If the film has 'legs' it most likely will need these funds to 'grow the revenues'.

Password Protected

It is the practice philosophy of GMTR to provide net-participants with password protected on-line accounting information for their film. This on-line information has certain limitations of use such as seeing other's contractual share.

How it works?

A contractual net-participant receives a password from GMTR and can access 24/7 their accounting information from any Internet connection by remote access.

Example [ there may be 5 or 6 movies on the site at the same time ] and thus the title, your name and the password are all needed to enter the specific film site:

MOVIE TITLE				          YOUR NAME			                      PASSWORD
_____________________                 __________________________

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CONTACT: Jgermaine@GMTReleasing.Com